Seriously, the best option is whatever matches the brightness of your screen to its surroundings. I read about this decades ago and it eliminated screen fatigue for me.
If switching to dark mode works for you, great. When I worked on a PC in a well-lit office all day, I would open a program with a white background, hold up a blank white piece of paper next to the screen, and adjust the screen brightness until it looked about the same as the paper. I did this once or twice a week because I was near a set of picture windows and I was affected by weather and the seasons, but in a room with more artificial light it would be “set and forget”.
It seemed very dim at first, and several of my coworkers commented on it. It took a few days of resisting the urge to turn the brightness back up, but I got used to it and never went back.
My PC at home is currently set up in a partially shaded corner of a well-lit room, so I put a dim little light bar behind the screen to make the wall match the brightness of the screen and the rest of my desk/room.


I think it depends a lot on context.
Wiping the dust off an old, low-spec ex-office PC, getting it barely functional, throwing a couple of RGB lights in it and trying to pass it off as a competent gaming rig for a high price would be completely unethical, I agree. But salvaging an old PC, actually refurbishing it into something useful for light day-to-day use, and selling it as such with a small markup to cover parts and labour seems completely fine to me.
You and I may have the skills needed to take a worn-out old PC and breathe new life into it easily, but not everyone who’d be happy with a modest secondhand system can do that.
As it happens, until just a few years ago I was running my high-end games on what started as a secondhand commodity PC with an i5-3470, without complaint.