According to the documentation of Microsoft:
(Text taken from documentation)
To Themeresource is a technique for obtaining values referring to a XAML attribute defined elsewhere in a XAML resource dictionary. This marking extension has the same basic purpose as the marking extension Staticresource.
The difference in behaviour in relation to the marking extension {Staticresource} is that a reference Themeresource can dynamically use different dictionaries as the main search location, depending on the theme currently used by the system.
When and how to use {Themeresource} instead of {Staticresource}?
The rules by which Themeresource is solved for an item in a resource dictionary are usually the same as in Staticresource. A Themeresource search can be extended to the Resourcedictionary files that are referenced in a collection of Themedictionaries, but a Staticresource can also do this. A diferença é que um ThemeResource pode ser reavaliado no tempo de execução e um StaticResource não.
References:
https://docs.microsoft.com/pt-br/windows/uwp/xaml-platform/staticresource-markup-extension
https://docs.microsoft.com/pt-br/windows/uwp/xaml-platform/themeresource-markup-extension
Related: https://answall.com/q/173387/101
– Maniero