It absolutely depends on what you do, for any work involving computer imagery, a dark surround, i.e., dark UI, around the area of interest, e.g., 3D Viewport, 2D Canvas is a must so that to not bias the work. This one of the main reason why Adobe Photoshop, Adobe Lightroom, Autodesk Maya, Blender, The Foundry Nuke, Autodesk Flame, Baselight Filmlight, etc... all have dark themed UI.