Imo the don't eat at night is debatable, because if you're a night owl like me, you have no choice but to eat at night sometimes.
I have ate past 10 aclock, but mainly because I don't go to sleep until about 4 a clock in the morning alot of times. I've been seeing that as long as you give your body 3 hours for chemical and physical break down of foods then you should be ok. It is recommended not to eat at these late times because not everyone is really active around this time. So unless you planning on working out at 1 to 3 aclock in the morning (I do this alot of times) it's not recommended to eat late at night.
What I do believe is that it's not so much as when you eat, but what you do after you eat. With the idea of no eating past 9-10 aclock I believe a lot of the experts are saying "don't eat alot right before you go to sleep". This goes with afternoon naps, eating a bunch and taking a nap is not a good idea, you'll wake up feeling groggy and right back hungry, and I believe the nutrients you eat are not absorbed as properly too.