That's your interpretation of RAW, Marcus. Nowhere on the rules does it say that stacking is possible, so taking two separate effects and joining them is an interpretation, not RAW.
This is a system where effects generally stack unless explicitly called out as not stacking.
Which is why I have been explaining my reasoning for prohibiting stacking in that kind of instance.
The only time when both Thermo and Low-Light will both come into play, is a scene in Total Darkness. Low-Light by itself says it automatically brings Dim or Partial all the way up to Full, so the only time it's useless is Total Darkness.
Going purely by game mechanics RAW, ignoring the cinematic description, Thermo brings it up 1 category from Total Darkness to Dim Light. At which point Low-Light takes over and improves it completely to Full. Thus negating the Light penalties entirely.
Cinematically however, a room in Total Darkness has absolutely zero ambient light, and switching to Thermo vision isn't going to create any light (aside from the display screen if you're using Goggles or something). So there still isn't any light for your Low-Light to amplify. Which means there is no cinematic justification for applying Low-Light.
So if you go by "allow stacking unless told otherwise" then adding Thermo + Low-Light = no Light penalties ever.
If you apply a teeny bit of logic and reason, then there's no way they would stack.