It's a really cool concept. I love the art style and the sprites look great.
The controls are hard to get used to. Why not press a direction to turn in that direction, then press it again to move forward?
I don't like the "tank controls" aspect. Taking one turn to rotate makes it very difficult to plan ahead, especially when I already need to reason about distances and enemy movements and controlling my enemy and the fact that my body continues to move forward when I'm controlling an enemy. Something has to give, because it all just adds up to an impenetrable puzzle. It's fun to predict the enemy patterns and to take control of them, that's where the fun is. I think the 1-turn-to-rotate aspect adds difficulty without adding fun. I'd really enjoy if 1 move took one turn, which would be intuitive, but I couldn't make it past the second level before giving up.
Maybe if you wanted to get to the point where the puzzles were super difficult, you could add some of these complications as the levels went on, but for the first couple levels to be this difficult before I've even learned the basic controls, it's kind of unforgiving. I don't think a tutorial is necessary, just a few easier levels at the beginning that introduce the player to how things work.