I'm not sure I really agree with that comparison . Everyone would got tired after lifting their arms for hours, but not everyone has eyestrains problems. I personaly can stay a dozen of hours every day behind a screen and will never get any issue.
My 2 cents though:
- Always have a light behind you, day-time and night-time.
- Lowering luminosity and color contrast (a bit) is generally always a plus, but don't get on the other side effect that is "My eyes are okay now, but I can't see anything anymore" .
- Your eyes should look down on the screen a bit, not at the same height, not looking up.
- I generally keep a distance equal to the size of my screen.
- If you change the color of your screen, remember red/yellow are more energic for the brain (good for day-time), while blue slows down the brain (good for night-time a couple of hours before you sleep).