I really liked the interpretation of the theme - was actually a really cool moment when I pressed E for the first time and it went 3D haha.
The gameplay was pretty fun but I thought the dash mechanic could have been more fun to use - I'm sure there's a cooldown on it but when playing it kind of felt like it just randomly worked when it felt like it - often I would press space thinking I would dash, but then didn't. Maybe some UI element could tell you when it's ready or not? Also, for me the cooldown on the dash felt a little long for the dash to be that useful, but maybe that's personal preference!
I also thought it would have been fun if there was some kind of danger when you're in FPS mode - maybe there could even be different hazards depending on the mode you're in, like stuff that harms the driver but not the tank, etc. I think there's some interesting potential there!
There were a few polish things I noticed - when I played the tutorial for the first time, I killed the boss before the tutorial character had finished speaking, so I didn't get the full tutorial and was a bit confused when I played the main game. Also, I think the first time I played I couldn't find the parts I needed to repair the tank xD not sure if that was a bug or the graphics for the parts are not clear enough?