Found "[no] scientific evidence for a change in accommodation (focusing), tear volume, or electromyography of the eyelid (squinting and blinking)".
http://commons.pacificu.edu/verg/3/
3ef9b2dc....In a study comparing other glasses using tinted lenses and AF coatings? I mean sure, that is why there are plenty of other computer glasses out there to choose from, the rest is just style and comfort.