Not OP but I think it can be either. Great for the safety of one driver who can see the road perfectly can be awful for the safety of another who is blinded.
LED bulbs exacerbate an already existing problem caused by vehicle noses being too tall such that the headlight is exactly eye-height for other drivers. Sometimes they're poorly calibrated too, aiming too high. Many drivers also retrofit super bright LED lights on older cars that do a very bad job at properly focusing the beam on the ground (same thing was happening with drivers modding their old mirror reflector headlights with xenon lamps and giving everyone on the road an artists impression of a supernova up-close).
I've seen cars with lights that were obviously very bright but very well calibrated to point as much as possible to the road instead of my eyes. Those are maybe marginally more tiring than the warmer and much dimmer lights used in the past, but this is more than compensated in safety so probably a worthwhile trade. Proper calibration and sensible placing make all the difference.
Unfortunately I can't compare between 2 modern cars equipped with similar lights save for the color temperature. I haven't seen modern LED headlights with warm color, so when I think of warm color headlights my brain immediately goes to my experience with cars as old as the mid '70s, with filament bulbs. This evokes memories of almost blindly searching for the road right in front of me, compared to today's "I can see 200m ahead".
So by this measure, not having to squint to see anything ahead, my (aging) eyes feel much more rested and reassured today than decades ago.
LED bulbs exacerbate an already existing problem caused by vehicle noses being too tall such that the headlight is exactly eye-height for other drivers. Sometimes they're poorly calibrated too, aiming too high. Many drivers also retrofit super bright LED lights on older cars that do a very bad job at properly focusing the beam on the ground (same thing was happening with drivers modding their old mirror reflector headlights with xenon lamps and giving everyone on the road an artists impression of a supernova up-close).
I've seen cars with lights that were obviously very bright but very well calibrated to point as much as possible to the road instead of my eyes. Those are maybe marginally more tiring than the warmer and much dimmer lights used in the past, but this is more than compensated in safety so probably a worthwhile trade. Proper calibration and sensible placing make all the difference.