Amazing game!
It is so relaxing and fun while at the same time being really challenging, it is really simple but at the same time it has some depth and strategy with the way you accelerate while diving.
The sound effects and music are amazing, and the art is also really simple but beautiful (other than maybe the big blocks that are scaled up and the outline feels a bit out of place.
5/5.
But here are some of my thoughts about things I think you could improve (maybe in a post jam version?):
During the tutorial there is no sound for some reason.
I think you could add a bit of a visual effect when rewinding and some audio effects (maybe there are and I can't really notice them).
Maybe I missed it but I don't see the high score, I think you should add it.
Also, why use [A] for rewinding? It does somewhat make sense since you are moving to the left while rewinding and it feels a bit natural to press [A] but I think that [R] could be a bit better. It is close to W and S and it makes sense to put rewind with [R].
Oh, and one last thing, I just want to express how much I love the camera. How it moves slowly and frames the movement.
Your game is really beautiful.