HKEY_CLASSES_ROOT\.jpg = IrfanView.jpg
and in
HKEY_CLASSES_ROOT\IrfanView.jpg\DefaultIcon = C:\Program Files (x86)\IrfanView\i_view32.exe,0
but association of jpg files in Windows 10 and in TC is with Photoviewer and icon is Photoviewer ini Windows 10 AND TC.
So, it looks like registry icon association doesn't work this way?
EDIT: I tried to find out, and I changed HKEY_CLASSES_ROOT\.jpg to IrfanView.jpg (and restarted Windows 10 of course)
Now I have IrfanView icon in Explorer and TC

In Windows 10 in "Default applications" I have none (choose default)
To be more fun, png files are now associated with Photoviewer, but HKEY_CLASSES_ROOT\.png is IrfanView.png
and HKEY_CLASSES_ROOT\IrfanView.png\DefaultIcon is C:\Program Files\IrfanView\i_view64.exe,0

Icon for png is Photoviewer in Explorer and white icon in TC.
EDIT 2: I restored previous version of registry, because I couldn't set the default graphic files for Photoviewer in Windows. I choosed Photoviewer and nothing happened. Tried to do it another way as well - right click on jpg file, choosed "Choose another application", marked "Always choose" and... nothing as well.
Frustrating, so I restored registry. I prefer to have white icon in TC only...