-Amount of dialogue, continuing into the tutorial feels a bit much. I know you're trying to show off the characters, but being constantly interrupted while you're trying to learn the basics for an action game is annoying.
-The first enemy in the tutorial, its sprite faces right. It feels wrong when it started shooting me without turning(I wanted to sneek on it). Maybe make it more symmetrical, or some such.
-Character art seems a bit dark? Compared to the game at least it doesn't fit as well in the colorful landscape.
-Jumping from the tutorial end to the real game instantly was a bit jarring. Since it was stated the tutorial was a simulation, and you go into a telepad just to end up on a real telepad right after. I mean, for the moments you control Cirno before the conversation pops up and tells you it's the real deal.
-Being unable to force reload my gun, combined with no way to see the base gun ammo is annoying. It may incentivize the player to shoot until they reload before entering an encounter. Also, I notice that it won't reload after the last shot, instead I have to press shoot to make it reload an empty mag. Which seems pointless.
-Gun(and other) SFX could be better. I don't see why you can't base most of it off of sounds from touhou.
-Environment is very saturated, and kind of blends with the important objects too much. ie I missed a camera because it didn't stick out(or that's my cope), or how interactables like the pipe valve wheel is only reasonable because it shows a giant crosshair around it when you approach.
-Having to press 'i' to pick a gun from inventory, and only having like 10 shots with it makes me never want to use them. Make the ammo a lot more, or go for a 'pistol' + 'temp gun' setup where you can easily swap them. Also idk how to de equip a gun.
-Got a shotgun, and this weapon now has a ammo indicator, is the icicle gun just missing it? I have a lot of ammo, so I guess it isn't a problem now. [later] Oh I see now. The reason I was confused is that when you spawn, you have the Icicle Gun. But, it doesn't show the ammo for it. It's only when you equip it from the menu that the ammo indicator shows up, so I thought it wasn't the default pistol.
-Teleport animation feels a little long, considering it's suppose to be instantaneous. I don't think you need to do the cutscene walking to them, unless it's for a story thing.
-You can walk into the top side of obstacles, so Cirno's feet go a couple pixels past their edge. This is good for game feel, but half the things in the game get the sprite ordering wrong, so her feet show up on top of the sprite, instead of behind it.
-Game is fairly dull, but the sudden Touhou match with Rumia was a fun twist on it.
-I walked into some acid and now I must restart the level. Well, guess I'll stop here.
The idea of the game is fun, but the execution so far is lacking gameplay and polish wise. Dialogue is decent fun, but I do think there was too much to start with. Maybe section off some of the tutorial dialogue behind optional events, where the player presses a button to get help if they're stuck on a section of it. Or, do a thing where you allow players to do things while the dialogue talks at you. idk
Keep up the good work.