CRT's are harder on the eyes as they don't show a constant image, instead flashing images up in a sort of animation. the faster the refresh rate, the easier on the eyes, but generally anything under 70hz is painful, and anything over 85hz is 'fine'. but at the end of the day it still is 'flashing', regardless of how fast it is, so brain gets tired.
having said that, alsthough LCDs show a constant image, eyes still do get sore, but a lot less so (i've found)