It is a good game and certainly has some potential.
but, the early game enemies are way too hard, so i suggest that you either lower the price of the upgrades or nerf the enemies.
Also, i found a bug in the upgrade screen:
The power upgrades are where the fire upgrades are supposed to be, because of this, all of the magic power upgrades are "pushed" to a lower row, i think you should fix that.
Overall, it has some pretty good potential, but there is allot of things that need to be fixed ASAP.
The concept is nice and stuff, but the prices for the upgrades are too damn high. You're getting around 500 each round at the beginning, can't stop all the cyborgs and then you need to save up 10 000 just to upgrade your gun once ...
Well, either you lower the cost for the upgrades (for example, first upgrade 2000 - would be reasonable. 10 000 is far too much, anyway) or increase the moneyrate.
First of all the graphics are to some extent out of "sinc". The overall atmosphere of the game is lost, the music, which is a several second loop, does not fit all with the cyborg consept.
The shooting feels sticky and there seams to be no difficulty curv at all.
The upgrade system requeres great revision and this is just cost wise. Could even reach the amount needed for a single one before I got bored of the waves of repetative and unbalanced monsters.