Absolutely love this!! The implementation of the 'switch' theme is so creative and I adored the way it switched from each side of the water. The rotation of the boat and the sudden change of music and color works awesome and I love it! I also love the idea that the boat does an aerial attack and the spinning, projectile boat is so fun to watch.
I did have a little trouble with the camera though. Because I was able to rotate the camera freely, I would get confused with the controls sometimes because my camera would be facing towards the boat and it would feel like the controls were inverted (i.e. I press D thinking my boat will move right but it moves left). You could either have the controls adapt to the camera position or you could probably get away with just locking the camera to behind the boat, but I'm not 100% if that would mess with the gameplay. I also think it was a little hard to navigate the boat. I think the challenge of moving through the waves could make for some super awesome gameplay, but right now it feels a little hard to get the boat to go where I want it to. I can't really put my finger on why but I'll try and replay it and give you more concrete feedback!
Anyways, great job! Totally love the theme and concept!!! :)