Not an opinion, I have an actual situation with my eyes where they twitch uncontrollably when presented with bright lights for a long period of time. I have tried minimum screen brightness, lowered contrast/colors, auto brightness based on the environment, various software solutions to removing blue light 24/7 from the screen - none of it worked. Went permanently dark theme on everything, magically eyes haven't twitched in years.

Light theme vs dark theme is not just a preference, it's an actual accessibility need for some of us.