Well I'm sad to say I seemingly didn't reach the end of this game but the parts I did play showed off some very neat gameplay concepts and mechanics I haven't seen before in a dungeon crawler, at least not quite like this.
The combat system was a little strange at first, having to manually aim to attack didn't make much sense, but when I got to the defence phase of combat it started to click. Though admittedly while I like the idea and mechanics of the damage blocking with the options of equipped items or armour absorbing damage, the actual attacking seems like it's missing some limb targetting ability, or perhaps it's just not explained that well?
I also really liked the ability to add the various item upgrades and accessories to equipped weapons and armour. And the item degradation I think is a good idea with how it ties into the combat system.
I did have some issues with the game though.
The level geometry of the grid seems off center at points, I don't know if I managed to move off the grid due to a bug, but I think it might have actually prevented me from moving beyond the first floor. This was my view at the end of the first level:

This led to some tiles being too far or too close to walls and generally feeling a little odd.
I also ended up getting attacked by enemies through walls in the tutorial, and simply had to just run away. And while I appreciate there being a dedicated tutorial, I wasn't able to find a definite end to the level and instead ended up on the outside of the world.
The lack of a pause menu to exit out of a the level or game also meant I had to Alt+F4 to close out the game and reopen it.
While I really appreciate the amount of items we get to try, I do wish there was a way to drop items and replace them with the higher quality items. This didn't affect gameplay much since I was able to kill everything in my way, but I think the ability to drop or swap items from a chest would be a good QoL feature further down the line or in a later game.
Regarding the movement, I think the ability to hold down the movement keys would help this game feel more fluid. There are some lengthy hallways and holding rather than repeatedly tapping could cut down tedium a fair bit.
Overall there's some really neat ideas here that could make gameplay genuinely engaging, but the technical and design issues hold it back. And as someone who made a game also kinda held back by technical issues I know how frustrating it can be as the developer.
Good work!