I love this concept! It actually manages to put a new spin on the old, classic top down shooter. It is a little bit confusing at first. Also it's 3d, that's always a big plus!
It took me a while to realize that my own bullets were comming back, so I kept searching for enemies that did not exist. But mostly it was the camera movement and the fact that the border is not always visible. That's mostly issues during earlygame though.