This game is great, awesome atmosphere, a lot of sound effects, and a really dark vibe
I think that the tape mechanic is also really good, it is used to reveal platforms and hide enemies, which is kind of basic, but it does the job
I think that if you added the opposite effect when activate the tape, of let's say hiding other kinds of platforms and revealing other things, it might add a lot to the puzzle element of the game.
Currently, you have to activate the tape whenever you can, it'll always benefit you, there's not any part of the game where you have to think of "do I need to activate the tape", and it might be useful for example in a platforming section where you need to time the tape so it ends just when you're about to jump to a platform that the tape hides, a lot of ways that this mechanic could've been used in
And also just another nitpick is that the character resets it's velocity after jumping, it is a bit annoying but not the end of the world
Really fun game, and really fits the theme, well done!