Steps to Reproduce:
I have dark mode selected. However, when I select to open a file in VSCode, the finder window is still using the light theme instead of the dark theme as shown below.

(Experimental duplicate detection)
Thanks for submitting this issue. Please also check if it is already covered by an existing one, like:
Set defaults write com.microsoft.VSCode NSRequiresAquaSystemAppearance 0 and use native tabs to get dark mode menus and titlebar.

Set
defaults write com.microsoft.VSCode NSRequiresAquaSystemAppearance 0and use native tabs to get dark mode menus and titlebar.
@sozercan Perfect! Just a note for VSC Insiders users:
defaults write com.microsoft.VSCodeInsiders NSRequiresAquaSystemAppearance 0
Most helpful comment
Set
defaults write com.microsoft.VSCode NSRequiresAquaSystemAppearance 0and use native tabs to get dark mode menus and titlebar.