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This isn’t irrelevant. Paper doesn’t shine light directly in your eyes. It’s a diffused reflection of surrounding light. Screens shines light directly at your eyes and can be much more straining for some.

I have a lot of eye floaters that never go away. Anytime I’m reading black text on a white screen my eye floaters really bother me. When using a dark theme it’s makes my eye floaters much less noticeable.