Less light means your pupils will dilate.
When your pupils dilate you must flex the physical lens of your eyes to focus on the screen. Less of what you see is in focus, especially up close.
Constantly focusing and refocusing can lead to eyestrain and headaches.
Meanwhile a brighter screen allows your pupils to contract, and with small pupils more of what you see is naturally and optically in focus.
This is depth of field and is most familiar to folks who have set the aperture and focus in a DSLR (or SLR in the old days)
This is less noticeable to younger folks because their lenses are much more flexible. But as people age, their lenses become less flexible and it is harder to focus up close. It might be like squeezing a tennis ball for an hour. This is why people buy reading glasses - to set the natural focus of their eyes closer to them.
If you buy reading glasses it's quite common to get a higher correction for very close like an ipad ~ 18" and a different lower correction for a computer ~ 24-30".
I’m not sure if my personal anecdotes will apply to you but I’ve found dark color schemes with gray text over a blue background (ex. Solarized Dark) to be infinitely more usable than something with a black background with white text.