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I found that black background with white text is great when you have perfect eyesight but once your eyesight starts to go and you start needing glasses white background with black text is easier to read.

it's quite odd. It could be just a personal thing though.

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Don't believe so, have preferred dark themes and worn glasses for twenty years.

The bigger factor seems to be environment you are currently in:

- Fluorescent operating room/accountant's office/Initech --> white backgrounds needed.

- Darkened lab/color-correct studio/night-time --> dark backgrounds.

And of course this has gotten worse over the years as control over the gui theme has been lost.

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