Brilliant slice of panic! The music and SFX work together with the gameplay super closely to deliver the frantic pace.
One of my only problems with the game, which I realized on maybe my 4th or 5th play, is that there is a subtle mismatch of the mapping between the spacing of the letters on the screen, compared to the spacing of the letters on a standard QWERTY keyboard. This mapping is super important when you're panicked (which the game is well designed to make you), so any mismatch gets translated into mistakes that don't feel as earned or fair.
In particular, the right half of the bottom row of the keyboard begins to shift father to the right than it is on a physical keyboard, due to mismatched placement of "M". On the keyboard, M is placed below and between J and K - however, in Dam It! it is placed between K and L, while N is placed between J and K instead.
This difference makes things look a bit more correct at a glance, since otherwise the bottom row looks a bit empty on the right side, but it sacrifices clarity. I found myself repeatedly hitting the comma key when the game wanted me to press M simply because the game looks as if you should be pressing the key below and between K and L for that - but that key doesn't do anything, it doesn't even show up on the screen when you press it. That difference makes the right half of the bottom row way harder to work with because it's suddenly unintuitive when the rest of the game maps so well. B looks like it's right under H, but that's where N is. N looks like it's between J and K but that's where M is. V looks like it's directly under G but what's under G is actually the gap between B and V.
In the end this is a pretty subtle thing with a very quick fix, but I wanted to point it out because I think it's easy to miss while still having a big impact on how intuitive that corner of the game is, and could remove one of the only points of friction in an impressively smooth experience.
I'd also echo what another commenter said about wanting more feedback about when a leak stops. I think it would help a lot to have something like the SMACK of some flex tape over the leak to let you know you should let go of that one
Probably my only other complaint is that the game felt too tightly tuned to end the game around 1:45. After recording a little footage I realized the limit of keys you can press is only 6. While I do get that some keyboards only have 6-key rollover (though some are even worse), this feels too limiting, since the average person has 9 or more fingers. But it especially feels too limiting when, at 1:45, the game is willing to throw 7 leaks at you at once, and surviving becomes quite literally impossible. What am I supposed to do here?
Altogether, amazing job on this! It all comes together so well, it is instantly understandable, and it's a ton of fun!