I am a retired psychotherapist and I still read a lot of psychotherapy and psychoanalysis books in epub and pdf formats. I have to change the background colours in foliate and qpdfview to read without eye strain.
Being quite old I regularly wake in the middle of the night, I get up, make a cup of tea, turn my laptop on, and read for a while until I feel sleepy again. The screen glare at 2:00AM is like having a laser shone in my eyes.
arc dark theme is my go to theme on Arch
I like the Tomorrow night blue theme in vscodium for my family recipe offline web pages.
Dark themes just relieve any eye strain for me
It's much better on OLED and other non-backlit displays with higher contrast ratios. (CRTs in the days of DOS and terminals were white on black mostly for ergonomic reasons; it is easier to read.)
The lighting in the room is a factor too. I like dark mode in dim lighting and light when it's bright in the room.
Accessibility settings. High contrast. No need to wait.
2 colors works Best for me :)
As for the eye. It works as soon a few photons meets the cones and stabs. No photons, ko work.
Dark mode sends less of photons. Thus, the eyes aren't in need to use up the purpura and whatever. They're not producing chemical reactions and reaction waste. So much better for longer sessions
I use light themes in almost all my applications - it's just way easier to see the different colors.