[j.p.s]

Originally Posted by astrangerhere

Front Light vs. Back Light: Why Front Lights Are Eye-friendly

The direction the light is coming from, the type of light and the screen are all significant factors. The above article is from an e-ink vendor (BOOX), but does not make the points any less valid.

Maybe. But the caption

The backlight layer lies in the bottom and shoots into user's eyes directly. Source: Internet

for an image showing the light being reduced by 50% by a polarizing filter, then passing through a lossy pixelated liquid crystal polarizer, a color filter, and a final polarizing filter whose light reduction is image content dependent does reduce its credibility.