Gameplay
Honestly, on PC it's difficult to play. I really like the idea, but reflecting the moths' bullets felt too hard, even with the inverted controls (thanks for including that!)
Graphics
I think the UI could have used some work, maybe a simple TextureButton instead of standard Godot buttons would have been better already? The art for the player and enemies is good, background is a little confusing.
Audio
Nice soundtrack, sound effects are a bit too noisy but still okay.
Innovation / Theme interpretation
5/5 for both, I really liked those aspects of the game :)