class MainActivity : ComponentActivity() {
    override fun onCreate(savedInstanceState: Bundle?) {
        super.onCreate(savedInstanceState)
        enableEdgeToEdge()
        setContent {
            LocelResourcesDarkTheme {
                MainScreen()
            }
        }
    }
}

@Composable
private fun MainScreen() {
    val context = LocalContext.current
    val configuration = LocalConfiguration.current

    // Resources を作る
    // 多分本来は Context を作るものだが、Context は上書きしたくないので、Resources だけ取得する
    val newResources = context.createConfigurationContext(Configuration(configuration).apply {
        uiMode = Configuration.UI_MODE_NIGHT_YES
    }).resources

    Scaffold(modifier = Modifier.fillMaxSize()) { innerPadding ->

        Column(
            modifier = Modifier
                .padding(innerPadding)
                .background(Color.Red)
        ) {


            CompositionLocalProvider(LocalResources provides newResources) {
                // colorResource 等は今の LocalResources を参照するので
                Text(
                    text = "Resources 上書き",
                    color = colorResource(R.color.text_color)
                )
            }

            Text(
                text = "Resources もともと",
                color = colorResource(R.color.text_color)
            )

        }
    }
}

<color name="text_color">@android:color/black</color>

<color name="text_color">@android:color/white</color>