Cars don't really use AC though - sure the alternator kicks out AC but it will have a full bridge rectifier and regulator before any other electronics. On EVs you generally don't have an alternator and the lights will entirely use DC from the battery.
Probably using it as a penny pinching way to alter the brightness then, instead of doing it the slightly more expensive and proper way of using proper dimmable LEDs. Gives the illusion of dimming but looks ****.
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