The waves aren't too easy your first time through, however, any more than that and they become fairly trivial. You won't find yourself dying on them, at least. Then the difficulty goes off a ramp right into heck once you reach the whale. I've only managed to get him down to about half health. It's pretty hardy and the hitboxes for the bullets seem wonky. I often found myself thinking I had dodged bullets to see that I've lost HP, or face certain doom and come out unscathed. That, along with seemingly random bullet patterns make this boss seem a bit unfair. I'm not sure if there's more afterward, but I'll try my damnedest to beat the whale and find out.
Graphically speaking, the parallax effect looks great with the layers of stars and planets passing behind each layer. Nothing too impressive, but definitely nothing to complain about, either. I'm glad the background isn't a flat black surface, instead having little blotches of lighter color. The narwhal's tusk breaking is a nice touch.
The goal of creating a music loop is to make something that people won't get tired of hearing quickly. This track absolutely accomplishes that goal to an acceptable degree. While a bit of variety would be nice, it's hard for me to say that without having progressed past the first boss, so for all I know, the next track is a masterpiece. For all I know, there is no next track. The whale is the end of all. The omega. 3. Fatty acid. Maybe the next track is so offensive that you made the whale too hard to get to it. Either way, the music is good enough.
A note to Kyle: Your characters are marine life. You did not design them. Evolution most likely did. Putting a visor on a shark is not designing a character. Your mother will hear about this. You should be ashamed.
Does that whale do two hits of damage? Holy Christ. It does. It does do two hits of damage. I'm not making it past the whale, guys. So, if I'm missing something here, feel free to correct me. Overall, a decent game. A lot like something I would find on an app store, play for an hour, and never touch again, and I don't consider that a bad thing. I wouldn't think, "Oh, this game is hot trash, and not in a good way." Just, "Well, I sure did try to murder a cartoon whale for an hour. Neato." I've definitely played more offensive games on consoles with budgets. Hope I wasn't too harsh! I'm mostly just giving you a hard time, Kyle. Get yourself a coke. On me. You've earned it.