Pretty fun overall.
Agree with @Abnessor aka Findoff, please disable the animation or have a fast mode toggle. Upgrade tree is way too linear(doesn't feel like you have a choice in what you can upgrade, pretty much forced to get everything as they pop up) and you don't have any idea what upgrades will unlock, if any at all. Recommend having any adjacent upgrades to be transparent or have a lock on it.
Tad annoying having 3 projectiles all die when hitting a tiny asteroid; strongly recommend making projectiles not destroy itself if asteroid health is <= 0. Or during projectile collision, disable asteroid collider to prevent next projectile from colliding in same physics frame.
When buying or earning $, around the end the $ particles become too much to render, causing stuttering. Recommend having a fixed max particle count(40-60?) spread over 0.5-1.0s, and if you are instantiating each $ every time, make sure to pool them!
Pacing is a little too fast, first game had a more slower but refined progression.
Need many more upgrades, especially unique upgrades, and some sort of challenge. Like destroying specific asteroids to unlock something, different weapon types, unique asteroids that require certain weapons or upgrades to defeat(armoured, timed asteroids that disappear after 1-2s when being shot, super fast ones, deflects standard projectiles, invisible, absorbs any asteroid it collides with, etc. Keeping it simple, don't need anything complex.) Just a random thought, not required. But more weapons, drones, and unique upgrades would be great.
Performance seems pretty good actually, even with so many physics based asteroids. Good to see no AI rubbish also, it's best to learn by doing it yourself.
Good job mate, keep it up.