Plasmas can be very bright. That can be the cause of eye strain, particularly if you are not used to the brightness.
It is possible to cause more eye strain from sitting farther, not closer, because the bright spot (the picture) in a small part of your field of view can cause eye strain. Your brain averages the light level in determining how wide to open the iris. A small screen makes that average low, causing the iris to open up and this makes the bright spot (the screen) seem even more intense. That is why it is recommended, particularly for smaller sets, that a light source be located BEHIND the set to reduce the apparent intensity of the set's brightness.
It is possible to cause more eye strain from sitting farther, not closer, because the bright spot (the picture) in a small part of your field of view can cause eye strain. Your brain averages the light level in determining how wide to open the iris. A small screen makes that average low, causing the iris to open up and this makes the bright spot (the screen) seem even more intense. That is why it is recommended, particularly for smaller sets, that a light source be located BEHIND the set to reduce the apparent intensity of the set's brightness.