I told dopus to use Windows Picture and fax viewer for jpeg files (by right clicking, open with and always use). When I click on a jpeg file I get this error:
Windows cannot find 'C:\WINDOWS\system32\rundll32.exe C:\WINDOWS\system32\shimgvw.dll,ImageView_Fullscreen D:\FinePix\20130310\DSCF0400.JPG'. Make
That's because windows is in a different directory than c:\windows.
The wrong command will presumably be somewhere in your registry. Opus doesn't know anything about that command itself, it must be coming from your computer's registry or some other configuration or component.
It could also be something in your Opus config, e.g. if you have overridden the filetype settings in Opus, but you'd probably remember if you did that.