Audio:
I like the audio! Especially the click sound.
UI:
I don't know what the bars in the top-right corner are, but they look like health bars.
At the game over screen, sometimes it would still remain visible after I exited to the main menu. I think it might be because I clicked the on-screen button to go back instead of pressing Enter.
Adding an interactive tutorial would be cool.
Controls:
The C button was confusing, and I didn't understand what U or Space did. The arrows were easy to comprehend.
Enter was intuitive, but conflicted with the UI controls. So sometimes I would hit enter by mistake and not get to see who won the game.
Gameplay:
The physics could use some improvement. The car didn't steer like a car, and the plain didn't feel like I was flying because I could stay still in midair.
The plane was my favorite! I liked how it would drop bombs, and the better view was nice, too.
Art:
I liked everything but the map. Z-fighting was visible on the road intersections. The high walls gave the car a slightly claustrophobic feeling.
Nice job!