This is a very cool game and a super impressive idea! Besides that strange bug we talked about, it's actually a pretty nice game! To be fair, personally, I've never seen TAS manipulation done in any video games I've played, and I am genuinely impressed by the fact that you've even pulled this off! The art is also very nice and clean, which makes this a pretty good-looking game too!
For some criticism, I'd say the game is not incompleted per se, but it feels like it didn't utilise the full potential of the frame manipulation mechanics. I think this is due to the fact that the game feels quite easy, even without the TAS. Making everything harder and more precise should do the trick (just think of those TAS-only tricks). It's a nice touch that we should be able to improve our time, but that still doesn't work for me :(
Anyway, I think this game really has some speedrun potential and leads to a scenario of speedrunning TAS (how can I even put them into the same sentence is beyond me). Well done!
P.S. Scratch again you crazy person