So first of all, I really liked your menu! It looks great and you've included your controls and audio options, AUDIO OPTIONS! I love audio options. I don't like a game blasting my ears away.
But speaking of the music, it's awesome and very atmospheric! Really good!
The graphics look a bit inconsistent, especially the walls, which have no texture, and the void, which looks very static. But the particles look great. Overall the graphics are very solid.
With the gameplay, I had a few issues. First, I would really have loved a feature to instantly retry the level. The puzzles are timing-based, and it is really annoying having to wait a few seconds every time you screw up a puzzle.
And then I don't really like the idea of resource management in a puzzle game. It puts you under pressure and makes things more difficult to do. Maybe the resource management itself isn't the issue, but how difficult it is. Maybe I didn't fully get how to minimize my oxygen consumption, but I kept dying on the third level and didn't know what else I could have done better. Just walking to the health pick-up takes too much time.
I like the puzzles with rewinding and pushing crates around. It was fun trying to figure out the solution, but not really to execute it. It felt like it was more timing or skill-based than actually a puzzle. The crates also behaved a bit weird, which makes manoeuvring them under time pressure even more frustrating. I also at first didn't get that you can interact with them by pressing E since it was much more intuitive to just push them around, which worked, so I thought it was the only way to move them. Maybe making crates not pushable could help? A tutorial that explained that could have helped as well. It was in the description, though, which is probably the only reason I didn't get stuck.
Overall, I think the game has an amazing atmosphere and good puzzles that are too reliant on execution for my taste.