@papush
On any screen I've ever used, 0% is the dimmest level it supported rather than off. I'm not sure what this even has to do with the topic at hand.
With such studies, their setup is important. Was it in a bright environment? Then I'll definitely agree because on dark surfaces reflections become very visible and make it hard to read text.
But in a dark environment, looking at spots with high brightness causes more eye strain than during the day, when such spots more closely match the levels of your environment. Dark mode minimizes the areas with lots of light.
I'm sure there are also eye conditions where dark mode works better than light mode.