Other than some accessibility concerns for some people, it's a purely aesthetic preference. I find my eyes are quite comfortable in light mode, and it's easier

Other than some accessibility concerns for some people, it's a purely aesthetic preference. I find my eyes are quite comfortable in light mode, and it's easier to read... but I do turn my screen brightness down quite a lot. My work monitors are on 40%. Most of my colleagues' screens are a lot brighter, which might explain why they find light mode a little bit uncomfortable sometimes.