First of all, I agree with you about the eyes thing, Geco.
I can imagine a hardware which inverts the intensity of every colour that came from the VGA connector. So you can get black background with white letters, but I think it's also worthless, if you use this converter by certain websites (like this one).
(I mentioned VGA output, because I still use this one.)
By the way, the latter Windows versions (from XP) have settings to change the "desktop theme". It works perfectly, if you use applications, which uses the default windows theme by creation of the window. Unfortunately there is many applications which use "hard coded" color scheme, insead of default. The reason for this could be the "custom" made windows controls, or the developer didn't know (or didn't want to spent time) about how to get default parameters (especially if there is not so much time to accomplish a task).