There's some evidence that CPL emissive screens cause less eyestrain than linearly polarized emissive screens (e.g., https://pmc.ncbi.nlm.nih.gov/articles/PMC9010255), although the evidence there is not wildly strong. If you have a pair of RealD 3-D glasses (CPL filters) and look at a nanotexture iPad, you'll see that the nanotex layer decoheres the polarization of the underlying display, which is more like how normal (reflective) paper behaves.