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making it a per-profile settings does not exclude making it available per-device or per-visit. it’s not especially difficult to store a flag in localStorage or a cookie. hell, you can even use CSS to detect OS dark mode preference settings and have it change automatically with no user input at all.
If you disable it you can prevent Microsoft from force updating your windows 10 install to windows 11. Obviously a play to get people to buy new hardware for 11 but a useful anti feature I suppose until you can stomach switching to Linux.