I've done something similar with a compliance learning package, although rather than a dark mode/light mode option I used a colour/high contrast option. The downside of this is that if you need to make any changes, they have to be made on both branches, which always creates the potential for more errors.
With one of our other e-learning authoring suppliers, courses can include an option for the learner to select from a number of different colour schemes/contrast options, and this takes place without the need to duplicate content.
I'm sure the folk at Articulate are skilled enough to build this into Storyline, so we could invite learners to select from two or more sets of theme colours without the need to duplicate everything.