Yes, and this is also how Windows 10/11 explorer turns some parts of its UI dark like scrollbars. But notably, Microsoft refuses to officially support Explorer'

Yes, and this is also how Windows 10/11 explorer turns some parts of its UI dark like scrollbars. But notably, Microsoft refuses to officially support Explorer's dark control themes or ship a complete dark theme, and because the theming engine only loads themes signed by Microsoft, no one else can ship one either without patching the OS.