- set_fact:
    file: "{{ {}|combine(files_default, item.value|d({}), {'path': item.key} ) }}"

- name: "create file/folder (file module, {{ file.path }})"
  when:
    - not file.content
    - not file.template
  file:
    path: "{{ file.path }}"
    group: "{{ file.group }}"
    owner: "{{ file.owner }}"
    mode: "{{ file.mode }}"
    src: "{{ file.src }}"
    state: "{{ file.state }}"

- name: "create file/folder (copy module, {{ file.path }})"
  when:
    - file.content or  file.src
    - file.state != 'link'
  copy:
    dest: "{{ file.path }}"
    group: "{{ file.group }}"
    owner: "{{ file.owner }}"
    mode: "{{ file.mode }}"
    content: "{{ file.content }}"
    src: "{{ file.src }}"