I enjoyed the game, but I don't know if it really is on the "rewind" theme, or at least it doesn't add anything to the game.
Also this game may have benefited from large rooms with much more enemies, like a classic dungeon-bullethell (example: into the gungeon). The tight corridors made it harder for me to dodge the bullets. The first level/final boss has a nice layout and I wish I'd seen something similar in the next levels too.
The art style is nice, but not that varied.
But I did enjoyed it.