I have the cookies4.dat and urlfilter.ini files in the %AppData%\Opera\Opera\ directory (where Opera 10 and later actually use them), in the %AppData%\Opera\Opera\profile directory (where Spybot normally looks for them, along with the plugin-ignore.ini file), and in the %ProgramFiles%\Opera\defaults directory (where Spybot has also looked for a plugin-ignore.ini file), and I even tried the %ProgramFiles%\Opera\ directory...

...but starting with today's detection updates, Spybot immunization doesn't seem to detect cookies4.dat (Cookies) or urlfilter.ini (Content) anymore, although it does detect plugin-ignore.ini (Plugins) in both places.

Is this an error, or is Spybot no longer immunizing Opera against bad content? If it's neither, where is Spybot now looking for cookies4.dat and urlfilter.ini?