In Acrobat Reader, it’s possible to change background and text color (under Preferences → Accessibility).
The request is noted, but always be aware of what Adobe does. They do a great many things with PDFs and PDF presentation that are specific to them. This does not mean these options are available to or easily implemented by other developers. Look at other PDF applications, like Preview and Skim, and you’ll notice they don’t offer the option you mention.