For eye strain, the type of backlighting is far more important then the panel tech. Some backlights flicker when set below 100%, in fact this is how they dim the lighting (setting them to 50% causes them to switch on and off evenly). The only place I know of that reviews this is tft-central.
Other than that, warmer backlighting causes less eyestrain. Running through an analog interface, like vga or DVI-A can cause the image to be unstable, and also causes eye strain.
Some panels have shoddy inverters, you can test that here:
http://www.lagom.nl/lcd-test/inversion.php
Inversion problems happen because panels have to swap positive and negative charges every frame(every other pixel in a checkerboard pattern), if those aren't aligned exactly you'll get a little bit of flicker in an image.
Basically, more expensive panels use better inverters and backlights, but it's not specific to any lcd tech(tn,ips,va, etc...)