This theme exactly matches the one that Google has done for Android M’s second preview and N, extended over more apps, it’s “the old” O / Pixel black mode.
The theme installs through an application that this application links you to, you need ROOT (except in the uprooted OMS, Oreo and Samsung TouchWiz Nougat / Oreo system).
Other manufacturers’ ROMs are not guaranteed to be compatible (the more they are different from PSBA or the Google ROM user interface, the more likely they are not compatible.
Supported Android
varies with device
Download aospUI Gray Dark Substratum Theme +Samsung Oreo 432 APK For Android