You will see them far more often on large trucks in the USA these days.
Especially true for midwest drives across long stretches at night where the brightness is much more annoying than in the middle of a city.
If the truck is lifted, the brightest points of the light can hit you from further away, worsening the problem.
It is also bad when someone is behind you with this setup, especially lifted trucks. Some cars have a rear mirror that can dim them to tolerable levels, but not the side mirrors. So you'll get flashes from them as you drive unless you lean forward or angle the mirrors away.