It doesn't... but I also realize that the shortcut to the DCF only works from the desktop - not the Taskbar.
I looked in vain for a command line to add to the launch of a Lister that would open a specific layout but it seems such a feature doesn't exist - do correct me if I'm wrong...
Something along the lines of:
"C:\Program Files.....\Directory Opus\dopus.exe" /LAYOUT:'- whatever name -'
If it doesn't exists is there any chance that such a feature could be added?
I would speculate this to fulfill a more common need - e.g. I use specific layouts for:
file management on my home server
managing photos, music, books (each of these have thousands of files)
working on different project related documents and presentations
You can't generally pin random things to the taskbar (at least not the main part of it), only programs themselves (and folders, to File Explorer, but that's a special case Microsoft coded just for that one application which nothing else can use for anything).
It's a limitation of the Taskbar and you'll likely need to use a different method to get those shortcuts.
You can add them to menu you get when right-clicking Opus's taskbar icon via Preferences / Favorites and Recent / Jump List, but it won't use custom icons there either.