Excellent music and sound effects. Good choice of colors, and nicely-drawn graphics.
The intro story makes me think "Ah, this is Star Wars, from the Empire's perspective." :)
The ship controls are remarkably sophisticated, feeling more like a simulator than an Asteroids-style shooter. Unfortunately I was too clumsy to really be able to get very far.
One issue, which is always a problem when depicting ranged combat from a top-down perspective, is that I often could not see my enemies even when they were quite near me. This is partially ameliorated by the little crosses in the HUD that tell you which way your enemies are, but I'd rather be able to see them. On the other hand, zooming out further at this resolution would not be an ideal solution, either. Many difficult choices.