Using Opus you can access the contents of MTP (Media Transfer Protocol) compatible devices like cameras, tablets and phones. Almost all Opus commands will function as they would with normal folders - copying, deleting, creating folders, etc, is all handled just like on a real disk drive. The viewer pane and thumbnails mode can be used as normal.
MTP devices are referenced internally using a URL-style path format, with the mtp:// prefix. For example, the path of your Nexus 7 tablet would be mtp://Nexus 7/. You can type this sort of path into the location field, or use it in buttons and hotkeys with the internal command set. If you go to the root of the MTP namespace (mtp://) by typing the path into the location field, the file display will show you all currently-connected MTP devices. You will also see these devices listed underneath Computer (or My Computer in XP) in the Portable Devices category.