If you use the computer in a well lit area, then yes. Dark themes work well for dim lighting. That said, IME a light theme in a well lit area is much easier on the eyes, especially over the course of a work day.
When you switch to a dark theme in dim lighting, is it because you can't turn your screen/monitor brightness down (e.g. on a desktop)?
(Sorry if this sounds confrontational; just trying to understand the appeal of dark mode from someone who never got into it. IME dark themes are often too contrasty on bright monitors and not contrasty enough on dark ones, and I find a dim light theme works best for me in dim lighting.)
When you turn down the brightness on a light theme, you're also turning down all contrast just because the background is emitting too much light.
A dark theme has the simple solution of turning off the "lightbulb" of a white background. Now the only light is produced by they actual content, so the contrast can remain high.
Though, I also am annoyed that I can't turn down the brightness on my macbook/iphone even more (e.g. in a pitch black room). That is one thing that has indeed forced me to use a dark theme when I wouldn't necessarily have thought of it.
I usually use redshift to decrease the brightness even further than what my laptop allows me, as well as adjust the colour temperature. It's kind of annoying that the lowest brightness is still too high in the dark on almost all laptops, but perhaps there's a technical reason for that.
I've read that, while the science/usability research is largely non-committal about which is better, it seems that black on white or similar makes your pupils dilate much less and therefore is easier for working for longer periods (less eyestrain). Though, as you say, I think you also really do need a well lit area to take advantage; super bright in a dark room isn't very good.