As part of that, you will no longer see “Theme” as an option in Sync your settings, and changes made to your background will not sync across device. Starting with Windows 10 build 20226, Microsoft is starting to roll out a change that will turn off theme syncing. Other Windows Settings - see Windows Settings details.Ease of Access - Narrator, On-screen keyboard, Magnifier.Language Preferences - spelling dictionary, system language settings.Passwords - Windows credential manager, including Wi-Fi profiles.Theme - desktop background, user tile, taskbar position, etc.
For a complete list of settings that Windows can sync, see Windows 10 roaming settings reference.
If you turn on Other Windows settings, Windows syncs some device settings (for things like printers and mouse options), File Explorer settings, and notification preferences. You can choose to sync your theme, passwords, language preferences, Ease of Access, and Other Windows settings settings. The settings you choose to sync are also saved in OneDrive (cloud).