This needs polishing
The art is based on tankman. It has a tankman feel. I have no complaints about that. The movement with attacks are awkward, though. The good thing about the simple artwork is that there wasn't any real reason for me to lower the quality. I personally didn't like trying to read "leadershipboards and "achievements."
The music is all right. I do like the music on the "map." I really feel that the battle music should be playing so that you can pause later instead of the other way around. As for sound effects, a lot of them were overused. Switching from a sniper rifle to using the rocket reveals that it's the same sound clip.
I was expecting some story to this. This is nothing more than a turn-based battle simulator with a "dress up" game tacked on. You're attacking other tankmen who also look like you. I mean, tankmen is really known for its humor. This was just a game that has tankmen as a way to get a little more popularity.
I didn't notice any real need to upgrade "skill." Honestly, I hardly see anything for attack and defense. On my first playthrough, I went maybe to level 14 with my attack, but there was nothing really changing.
I will admit that I didn't read the walkthrough thoroughly enough to figure out that during battle, you have to click on your character's icon in the top-right to upgrade him. If someone misses a walkthrough, then it should still be intuitive on where to put a stats menu. Having it available during battle only complicates upgrading.
Speaking of your walkthrough, you mention "first off" twice. I had to take a double-take to see if I read that right. Although you currently have your third edit saying that the machine gun doesn't heal, I've seen my HP go from 30 to 40 back down to slowly. I think you should look up the bug a little further, although it really benefits the player.
Reading another reviewer's post, I was surprised about something that is probably an unintended glitch. Having a pistol in your first hand, your second hand can still equip a melee weapon. Once you attack, you shoot with your gun, but then you do two melee attacks. I really doubt that that's intentional. What makes it worse is that using rockets after that triple attack gives a bigger damage output.
I also found some glitches myself. After using the barrier move on the first turn, I can use the rocket attack. Its damage output seems to only equal roughly the attack of your first weapon though.
Also, sometimes you can't use the barrier. The message screen says that it's because you don't have enough SP. When you're fully healed after every battle, you have full SP. You'll have to look into both of those glitches. If the latter is intentional, then you should have a different display message.
Another glitch I found is an audio-based one. If you die with battle music on and choose to go back to the "main menu," then the music plays and it overlaps the default "map" song.
One issue that seems to be a glitch is being in the "map" and clicking on "choose an area" only to have the song stop. The reason I think this should be considered a glitch is because there's no actual stop button to stop the music, but there's also no play button to restart the song. Instead, the only way to start the song again is to either go to character customization or leadershipboards. That should also be two words.
Other than for medals, there's no incentive to "grind" to level 20. Also, I know grinding has its issues, but when you're getting 100 exp from any enemy, then you can just replay on the team over and over again to grind faster than going through the bonus area. To me, the whole game was a "grind."
If I weren't playing for the incentive of medals, then I wouldn't have gone far in this game. Honestly, the RPG genre is one of my favorite, which gave me some expectations out of this. I wanted to get something out of it, but there's hardly even a challenge. How challenging a game is doesn't affect how I view a game, but the lack of a challenge with the lack of enjoyment does bother me.