FWIW, and as a person who almost always prefers light mode but who’s also invested a fair bit of energy into getting dark modes right, one of the nuances of a
good dark mode implementation is that it uses darker areas very similarly to light mode. A generally good light mode and its corresponding generally good dark mode will usually map:
- Base background: white or slightly off white -> a dark enough grey or off-grey for good baseline contrast
- Borders: darker on the grey scale -> dark enough to strongly contrast the base background, or omitted for bordered areas which are already that dark
- Toolbars, window handles, other concrete “chrome” areas: darker than baseline, for both light and dark modes
- Buttons and text: high contrast, dark in light mode, light in dark mode
- Active items: accent color or outline for maximum contrast
- Colors generally: the same hues except when other color perception preferences are chosen (for either mode), but generally a slightly lower saturation for dark mode backgrounds, and hue adjustments for color perception errors in color spaces
All of this in my experience needs a lot of eyeballing but quite a lot could probably be approximated with good perceptual light and color models. But I’ll still prefer light mode most of the time.