This game offers exactly what it advertises: a meditative little puzzler. The visuals and audio feed into that very well, and having the game be in black and white really serves this sort of comfortable simple concept. I think it blends very well together.
There are a couple of negatives that do break from the immersion a bit. First, there's a slippery effect when you turn the player. In a relaxing game where precision is necessary, having to constantly shift around because your line keeps sliding off of your target is a tad on the annoying side. Second, and this one's a bit more subtle, the music could just go through a tiny bit of mixing to really bring it over the edge into amazing. It doesn't happen often, but there are a few choice high notes that are louder than the rest, and that too breaks from the immersion.
If you plan to continue working on this game after the jam is over, I really think it could turn something amazing. It's just fun and zen, which isn't a trait you see in many video games nowadays.