Aquila
Everyone here has different conditions, so I can only speak for myself.
I can use IPS panels if the display is of high quality (i.e., free from PWM flicker, temporal dithering, pixel inversion artifacts, etc.). However, I find it difficult to find such an IPS monitor nowadays. I previously used a BenQ BL2711U for almost six years, and it was the perfect IPS monitor for me until its display broke. I haven't found a new IPS monitor that is easy on my eyes since. I bought an old BenQ GL2450, a TN panel monitor that uses 6-bit+FRC, and I'm currently using it. On Windows, it causes significant eye strain. Only the muted color palette of the macOS Sonoma interface is tolerable on it, which I attribute to the FRC dithering. My observations are visual; I haven't conducted any tests with a microscope.
The only BenQ GL2450 monitor that suited me had the combination of vendor TPV, scaler MST TSUMU58PWHL, and display AUO M240HTN01.2 (I purchased it from my workplace). The other BenQ GL2450 monitors I found (5 units) did not have the same vendor-display-scaler combination, and they were all quite uncomfortable for the eyes. Therefore, I believe the problem isn't inherent to IPS / TN technology itself, but rather lies in the specific implementation and quality control by the monitor manufacturer.
My 2019 Sony IPS TV doesn't cause any problems, just like the old 2017 iPad Pro 11", the MacBook Pro 13" 2015, and iPhones up to the model 7 (after that, I only bought OLED). Something might have happened recently that many manufacturers started making IPS panels really bad. The most likely reason is increased competition and the desire to make products cheaper in order to stay competitive.