The Answer Is YES:

Compare with the mirrored goggles:

• As we all know, lake and ocean surfaces naturally produce a lot of naturally polarized light, with light waves that run in one direction (horizontally).
• The mirrored goggles will remove some of the glare from the water surface, and the view is slightly darker.
• The polarised goggles have vertical light filters which will remove almost all the glare, they cut out glare while also making everything look crisper - which is ideal if you want to see what's happening underwater.

The polarized swim goggles are better for your eyes:

• Increase your visual comfort. Since your eyes won't constantly distracted by glare, it is easier to view objects in bright conditions.
• Much better clarity of vision and contrast for seeing into water.
• Reduces your eyestrain. As the always adjusting to the glare from reflections is taxing on your eyes and can lead to eye fatigue.
• Conveys colors better than regular tinted lenses & Diminishes reflections and glare.