GWOSAD and others, I couldn't figure out why the admins had dark mode and no one else. Turns out, if you have your organization profile set to prevent users from overriding their theme (we do because we have a custom theme), then it also blocks their ability to turn on dark mode. BUT, you can run a powershell script to adjust a setting in the user's OWA Mailbox policy that will allow them to use dark mode, but they still can't change the theme, which works perfectly. It does take maybe 30 mins to take effect, and some users had to refresh, clear cache, or sign out to get it working. Just a shame that I had to figure it out on my own, but hopefully they get that fixed.
Just run the script below, inserting whatever OWA Mailbox policy you want to adjust.
Set-OwaMailboxPolicy -Identity POLICYNAMEGOESHERE -ThemeSelectionEnabled $true