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.

I got a pair of glasses made that only fix my astigmatism to use with computers.

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.