From my experience it's more that SUV's are too high, but it's probably a bit of both.
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Their height probably wouldn't be as much of an issue if they lamps were properly hooded/aimed as well.
This is my take. I still see older large trucks whose standard lamps are aimed down and while they can still be a bit much when I’m driving a lower car, it’s bearable. In the newer trucks they seemed to be aimed straight out, like brights are, and are brighter than ever. And when I flash them to let them know their brights are on I get full rays of sun as an indication their brights are not on. It’s horrible.
Very much this.
If every other twat wasn't a driving a fucking wankpanzer to drop little cunting Timmy at football practice 200 frigging yards up the bastard road it wouldn't be half fucking the problem it is.
Annnnd breathe....
I do fucking hate that Timmy little shit and his mind bending influence on adults. I'd choke him and all of his noxious cohort with a bit of planetary warming to keep him on his toes I would. Ungrateful little toerag
It is both.
It'd be entirely viable, even with tall vehicles, to place headlights low on the front.
EDIT: An older sedan and a truck happen to be right in front of me at the moment (in the US). I think that this nicely illustrates the point:

The truck's headlights are at or above the sedan driver's eye level. They don't need to be there. They'd work just fine further down on the front of the truck.
It’s both, but generally it is drivers activating auto dimming not realising they’re unleashing hellfire upon others. some cars are worse than others though, looking at you Stellantis and Tesla.
Definitely SUVs mostly, from my hour-long stroll this evening to have a bit of a survey. But I was surprised to discover two of the worst were an MG 2-seater and a little Toyota. So maybe the SUVs are too high and too bright.