I think the theme was seeing everything from all angles as the very fabric folds before your eyes, hence being everywhere at once (a common side effect of eating beef) as explained in the good ending, but even I don't get it. I made this from 6pm to 4am.
Very cool. The controls were janky, the pixel art style was different between a lot of the assets, and all around it wasn't very well designed, but it did have a taco, so all criticisms are instantly removed.
For your first jam, this was very cool. You clearly communicated what to do when the game starts. I didn't totally get what it had to do with the theme, but never-the-less, nice job.