Okay this one was SUPER cool.
It starts weird and the plot is silly, bordering on insane, like a dark 90s kids' cartoon vibe. I LOVE it.
The movement was a bit infuriating at parts and in some places you were pretty much expected to die in the caves, Could be a bit less rage-inducing but since you respawn as soon as possible I think that's not much of a problem.
The song is okay but feels a bit like an afterthought. Sound effects are great though. I just felt it lacked a "losing" sound effect, something dramatic but short.
The visual of the game is amazing, I really liked the water effect and how it gets darker as oxygen runs low, that's great. The fish exploding when touching the spike things is brutal, the underwater mine too but that's expected from an explosion!
I took a while to understand I actually entered a boss fight by the end, but it was nice megaman touch, the walls closing around. One thing I'd complain about the boss is that at the latest stages of the fight, it can ask you hit a high point very above the water, if you go vertically it pretty much sets you for failure as the evil tax fish will get you.
The ending... LOL, good job. It really kept its silly dark vibe.
A really nice surprise. Kudos!