Oddly soothing to play. Kind of reminds me of a pachinko device or pinball. In terms of upgrade strategy, I couldn't really figure what is good to do. I tried all of the upgrades, but I found it hard for many of them to feel like an upgrade in terms of allowing me to score more points, or score points faster. Also, I placed one bumper quite poorly (I thought it might score points at first), and I couldn't figure out if I could remove or move it still. When I upgraded the tank, I was left with just The One Ring, and when i scored it nothing else spawned!
All in all, you have an interesting concept here! I think you have a good start to a solid idle/incremental game if you iron out the upgrade system, and maybe add some automation upgrades perhaps, and add some juicy score collecting animations. Turn this bowl of water into a bowl of dopamine!... and water!
Good job on your submission ! Good luck with the rating period!