For me, I find that a very dark gray background with a light gray text color is best. I like dark themes, but I get "ghosting" if the contrast is too great.
This is hard for virtually everyone to read. I don't think making the reading experience terrible for 99.999% to make it work for 0.001% makes much sense.
I think what I described is what a lot of dark themes use. For example the NY Times Android app. Their light text color is not pure white, and the background is not pure black.