My memory is that it became a thing not so much because of eye comfort but because OLED displays use less power when displaying black. I could be misremembering, though.
But things like SaaS products, banking app, anything official or business related, I kind of prefer regular light mode. Most dark modes are bad. I prefer github and gitlab in light mode. Linear does darkmode well enough to use.
I got a pair of glasses made that only fix my astigmatism to use with computers.
I have separate distance glasses (also with astigmatism correction) for driving and such, but they give me headaches if worn indoors.
In the winter months, it's slightly more usable because of association with lower lighting, darkness and even coziness. However, I think it can affect mood irrespective of the time of year.
Nowadays, I'm often experimenting with the idea of displays which are backlit with colours other than pure white or pure black.
However I do find light themes more pleasant, obviously at night I tend to switch to a dark theme but during the day I prefer to keep them light, I find them more pleasant and aesthetic.
Now the next item on my list is to eliminate colors from CLI applications. The only time I ever find them useful enough is added/removed from diff.
imo, the main reason why people like dark mode is that it makes them feel like hackers.
Back in the day of crt monitors, sure, but now, it doesn’t make any sense.
And it's not as if this question hadn't been definitively settled by human-factors researchers in the last century. Light text on a dark background is harder to read on a screen. No room for debate, the studies have been done and replicated. There's a reason why computing left "dark mode" in a junk heap full of green- and amber-phosphor CRT monitors.