No theme out there is best, so what makes them good enough?
Good contrast ratio between background and foreground colors.
Adequate set ...
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I do have to say that this is one of the rare articles that tackles which light themes are actually good. Most articles about light themes just list the first ones that pop up when they search the VS Code Marketplace. So to you, sir, I give a thumbs up!
Suggestion: Try Github Light Theme - Gray