I have recently bought a Sony XG8096 (German 2019 model) 43" 4K TV and have been using it almost daily for 6 weeks now. I was pleasantly surprised to notice that I can use it at full brightness. Normally I have to turn down displays' brightness all the way down to zero, but then they still cause eyestrain quickly.
I suppose the reason this TV works for me well in this regard is the spectrum. I think it looks different than your regular White LED backlight spectrum. I tried to make a photo through a cheap handheld spectrometer. You might have seen it before in another thread.

The red part is much narrower than it looks on the photo. It is 2 or 3 very thin lines. This might be caused by the "Triluminos Display" Sony advertises. By searching the net I would think it had been a marketing gag (a mere software feature) since 2013, but maybe there's more to it still.
However, the backlight is not truly flicker-free. Two amplitudes swinging up and down at 20 and 30 kHz respectively, at roughly 6% flicker. This small flicker triggers some symptoms for me, luckily no real eyestrain or headaches. Just a weird feeling around the eyes that persists for some hours.
There is 50% PWM (also at either 20 or 30 kHz, not sure anymore which) at brightness 4 or less, with auto-brightness disabled, and PWM in a dark room at brightness 34 or less, with auto-brightness enabled. Also some dynamic PWM when various settings ("Advanced Contrast Enhancer", "Clearness") or Picture modes are enabled. Picture modes "Game" and "Graphics" (the latter does 1:1 Full HD upscaling) are OK. The white status LED flickers heavily but can be turned off completely.
The TV ships with Android 7.0. It does not have the "Android Eyestrain" certain ROMs give me on my Smartphone. Speaking of ROMs - as I was told, once you update a Sony TV to the latest Android version, it cannot be downgraded ever. Knowing this, I won't ever update it and just will just keep using it as a "dumb display". As we all know, updating an OS could introduce eye strain.
So, my verdict after 6 weeks is: yes, this TV is usable for me. It gives me some weird sensations that I am pretty sure are caused by the 6% flicker (I know the feeling from other flickering lights, for example incandescent bulbs), but no debilitating eye strain or headaches, and I can use it at full brightness in a well lit room, which is something new for me. I think for people that have LED brightness issues like me it could be a current TV solution, especially when you have no problems with tiny flicker whatsoever. If Sony would see the need to make the backlight perfectly flicker-free, I think the TV could be perfect. Unless a future software update makes things worse.