85" @ 1.5m is insanely big for me, do you not get sore having to dart your eyes about to read the corners?
I wouldn't be surprised if this is what makes it healthier. Not only are you exercising your eyes, you're also giving them a chance to let you know when they need a break.
I suspect that 85" was chosen to maximize immersion for gamers (cover the entire field of view), rather than to minimize eyestrain. For me doing development work on a 65" from about 1.5m is close to ideal.
It’s fine for doing graphical work or web browsing but really not ideal for things like code or excel as I lose my place too often with my eyes having to dart around further. Might just be sitting too close though.