Game's fun, the visuals are gorgeous, the sound design is good, the music is hypnotizing. I like the enemy designs, but i feel like the shotgun fishes deal way too much damage with just one shot alone and the coin bombs are evil - i don't get why they look like coins.
I feel like the upgrades don't scale in cost as much as your money gain does - i got the shotgun after the first dive and the two most expensive weapons after my 2nd and 3rd dives respectively. Though, to be honest, after you get that much money you don't need weapons at all - dynamite is just way better. I'd like to see more upgrade variety as well - upgrades to your flashlight's FOV, stamina and health upgrades, maybe even reload speed or clip size upgrades. The "loop" part of the game just ends too quickly and it becomes throwing attempts to get to the end without dying.
I haven't beaten the game, but i've been playing for a while and i don't think much changes.
Also, this isn't a big issue, but since enemies don't despawn the game starts lagging if you keep going down without killing enemies.