The FieldQuery() function can be used for that (undocumented, but
explained here). It finds files that share some tag value and then returns the value of another tag of that file. In your case, we can use it to get the [TAGGINGTIME] of an Audio file sharing the same [Filename (path)].
I just tested it and hit an issue - the function doesn't allow to limit the search to only Audio files, so it may find the Image file itself, which will have an empty TAGGINGTIME. However, there's a workaround.
You can try the direct function first - it will probably work for most of your files, but perhaps not all:
- Use this expression on the [TAGGINGTIME] field of the Images you need to tag:
=listitem(fieldquery(Filename /(path/), [Filename (path)], TAGGINGTIME, 1, 0), 0)
If that doesn't work you need to do this:
- create a new Field called "Type:Folder", Calculated, with expression="[Media Type]:[Filename (path)]"
- use this expression for the [TAGGINGTIME] of the images:
=listitem(fieldquery(Type:Folder, Audio:[Filename (path)], TAGGINGTIME, 1, 0), 0)
if you get a number instead of a Date, you'll need to add a FormatDate:
=FormatDate(listitem(fieldquery(Type:Folder, Audio:[Filename (path)], TAGGINGTIME, 1, 0), 0), date)