Since thats my sector you're somehow both right and invalid at the same time.
When it come in coding it's better to own a while background to make a nice contrast with the text. Even tho white make eyes a bit tired after a while
dark colors won't help at all. Brain does not respond same when the background is really dark color. It's more efficient and faster when its white.
On the other hand when it come in modelling, graphics -> gray is the solution. Eyes does not have to look in the same line and move on repetadly.
Although both are 1% of the real factors that are respond for tired eyes. Light source, light color that is absorbed by skin and screen light that doesnt match the enviroment is usually the reason our "eyes" get tired.
So bravetobe invalid for dark background during code (is "bad"), xdem invalid for light background (always in coding and again it require several breaks)