Surely you are already moving your eyes to look at click/tap targets anyway. Why would there be any additional muscle strain or neural pathways needed? Clearly moving our eyes doesn’t cause problems because we move them all the time as it is.
Maybe that's why some people prefer keyboard shortcuts; I don't move my eyes around the keyboard when typing, or when pressing Ctrl+S or Ctrl-C/Ctrl-V or in Windows I can Alt-Tab repeatedly and the highlight moves and I can looking around at the available windows while watching the selected one change with my peripheral vision. I can keep typing in a textbox for a bit while looking away, but with a virtual keyboard or speech to text which might be getting it wrong that's less of an option.
Compare with a smartphone, I can move to tap the 'back' button in Safari without moving my eyes to the back button. Looking "at" the phone generally is enough to see where my finger is, and say clicking on links I can look at the link and move my hand to it and move my eyes away while my hand is moving.
Having to coordinate looking and clicking - while I haven't tried it - I can imagine that feels more load-bearing, more effortful, more constraining, more annoying.