It's not a "necessity," it's a personal preference.
I started out programming on a dark theme (the emacs default) but I've used a light theme professionally for about 15 years (and no other dark applications). I prefer the light theme and I don't find it hard on my eyes one bit and I have astigmatism.
Probably because all true hackers sit all day long in a dark underground room, lit only by the dim glow of their monitor refracting through puffs of cigarette smoke.