So for HDR it's been suggested that you crank up backlighting and other settings to make your display as bright as possible. Doing this though, it gives me a headache if I'm playing for more than a couple of hours.
With SDR content, I've found low backlighting makes it easier to relax your eyes and notice details without straining your eyes or squinting from blinding whites.
On my hisense tv, it's pretty much calibrated as close as possible without messing with white balance. The backlight is set at 2/100.