That was fun! Played for about 5 minutes before dying. Everything seems pretty solid! I really like the visuals. It seems like you added the rotating of the tank with A and D and everything felt fairly intuitive. I did get stuck on the spiky barricade, which it does make sense you would get trapped on that, but there's also no real way to get off of it either.
I'd be excited to play it again after more of the gameplay has been worked out. Like I imagine it will be really fun with more of a difficulty ramp up with the enemies and some upgrades/different guns. Also I know this would add a lot of work, but having some of the environment destructible would be soooo fun. Like if you could blast apart buildings or barricades, or just have stuff move back a bit in the blast radius would be satisfying.
Maybe you could add exploding gunpowder crates or something so it's just one type of object that can be destroyed like that and it would add a strategic element as well.