The timestamps for the files listed in this slide commonly maintain the original HFS+ creation timestamp. Thus, when the device is wiped and/or restored from a backup, the dates/times of these files are updated to reflect the approximate reboot time after a wipe or restore.¹  Testing in current iOS versions shows that while it can give a general time frame of when the wiping activity occurred, dates are not exact. NOTE: The modify time has NOTHING to do with the wipe/restore.

Third-party applications may retain the original date of installation; however, depending on the device and wipe method, the timestamps may be updated. Common practice is for the third-party applications to be copied back onto the device after the wipe, maintaining the original date of installation.

If the timestamps of the third-party application files precede the timestamps for the rest of the files (especially those highlighted above), and the device appears to have been altered (contains a limited amount of data), it is likely that a wipe occurred.

Reference:

[1] https://for585.com/wipe