What a refreshing idea for a control scheme! I had a hard time learning it at first, and I was constantly thinking about the way a rudder would work as opposed to an oar. Might have to try it out in real life some time to completely understand it. Anyway, in the game I felt it counterintuitive (however real-life correct it might be). Is there a way to back up?
I was extremely impressed by the way you implemented the tutorial as part of the level. So much better than a dismissable UI window.
I also really liked the whole atmosphere, the monochrome world, the sound - it all blended really well together. Well done!
I agree with Zackavelli that the level design would benefit from more things to do, and less open space. Also, the reload mechanic felt more like a chore than an interesting choice or action, it felt like it was getting in the way without being fun itself. Maybe replace it with a simpler mechanic?
Otherwise, 10/10 would paddle in circles again.