This paper presents the design of a strain-sensitive, dual ball-shaped tunable zone (DBT) taper structure for light intensity modulation. Unlike conventional tapered optical fibers, the DBT incorporates a central light field modulation zone within the taper. By precisely controlling the fusion parameters between single-mode fiber (SMF) and polarization-maintaining fiber (PMF), the ellipticity of the modulation zone can be finely adjusted, thereby optimizing spectral characteristics. Theoretical analysis based on polarization mode interference (PMI) coupling confirms that the DBT structure achieves a more uniform spectral response. In cantilever beam strain tests, the DBT exhibits high sensitivity and a highly linear intensity–strain response (R² = 0.99), with orthogonal linear polarization mode interference yielding sensitivities of 0.049 dB/με and 0.023 dB/με over the 0–244.33 με strain range. Leveraging the DBT’s light intensity sensitivity, a temperature-compensated intensity difference and ratio calculation method is proposed, effectively minimizing the influence of light source fluctuations on sensor performance and enabling high-precision strain measurements with errors as low as ±6 με under minor temperature variations. The DBT fiber device, combined with this innovative demodulation technique, is particularly suitable for precision optical sensing applications. The DBT structure, combined with the novel demodulation method, is particularly well-suited for high-precision and stable measurements in industrial monitoring, aerospace, civil engineering, and precision instruments for micro-deformation sensing.