Use Dark Theme on SSMS Results Grid, Object Explorer and other windows
These options are ignored as of SQL Server 2005 SP2 and still not fixed.

See the relevant connect item: SP2: Results Grid Background color property ignored by Management Studio. archive link

The status is closed as fixed, but only because it's been converted into an internal issue


  Thanks for this feedback. I have converted this request to either a
  defect (something is broken) or a Design Change Request (something new
  to add to the product) and so I'll close this ticket out. We will
  consider your information for SQL Server 2008 or a subsequent release.
  Thanks!
  - Buck Woody, SQL Server Program Manager


There is a second connect item: SSMS 2012 Grid Results background color does not work (unfortunately not archived) which is closed as wontfix.


  Hello Chris. Thanks for the feedback. We triaged this issue and at
  this time do not plan to address this in a future version of SQL
  Server.
  -Walter A Jokiel, Program Manager, SQL Server (wajokiel@microsoft.com)


There is however one user commenting 


  I found the answer! This is actually controlled by the tooltip color
  you set up in your windows environment. Man, That was a PAIN to find!


But unless that works I fear you are out of luck