The mirror doesn't know if the lights are on the car or not, it doesn't care.
There is a sensor that measures ambient light level so it knows when it's dark, there is a sensor that measures the light level falling on the mirror and if that is much higher than the ambient then it decides to dim the mirror because you are being dazzled. If you are in the car and going to reverse then the rear view and side mirrors don't want to be dimmed, so when ever reverse is selected they will not be dimmed.
Also when somebody turns on the reading lights this will probably fool the mirror into thinking that you are being dazzled so it would dim, also dimming the side mirrors unnecessarily.
Knowing the reading lights are on it wouldn't dim the mirrors.
Karl.