Nice concept, art, and music, but the grammar is atrocious. The game starts out quite easy, but the ending is insanely hard. A little balance would have helped; the magical abilities start out quite strong, but become useless 2/3 of the way through the game.
Despite what it says about bonus $ for beating a level quickly, take your time and smack down every last enemy. This is your only way to get exp, and you'll need as much as you can get. Once you get access to the shop, splurge on hp kits. The hp with which you end a level has a dramatic impact on how much $ you get. On one of the levels, I finished with ~ 1/4 hp, and got ~ $600. I tried that level again and finished with ~ 90% hp, and got ~ $2000. $300 of hp kits for $1400 gain sounds like a good deal to me.
The $ may seem useless for the last bits of the game, but it will become useful for the final battle. Prepare 50+ hp kits, 50+ missiles, and several bombs. Once the final boss turns into a helicopter, the bomb is the only weapon to deal more than 1 dmg to him. At that point, it's chasing/trapping him and chugging hp kits. To be honest, I had to edit the save file to beat the final battles :/
Though never mentioned, an interesting feature is that trees can be shot once you're in tank mode. Other terrain may also be deformable, but I'm not sure.