After playing the game for a little and getting to wave... 56392?!?! My final opinions on this game are:
The concept and idea for this game is actually really cool! Destroying robots with souls and using these souls to revive the dead to help you sounds like a very cool game idea and you should definitely keep expanding on it, i would love to see where it ends up! I will say however that this version of the game is really repetitive and doesn't offer much content, and i might just be dumb but i don't really see where the theme applies here, what's the top you're reaching exactly? I also like the pixel art you've added, it's simple but it gets the job done and hey, as long as no ai is involved then anything will be good to me! I don't have much to say about the audio, it's alright!
Overall this is a really good foundation for an awesome future game and you should definitely keep working on it once this is over, I would love to see where it goes! But it feels a little unrelated to the theme and it lacks content those are honestly the biggest down from this submission. Great job however and best of luck!
p.s there's some visual bugs i've encountered like skeletons randomly becoming invisible or replaying their spawn animation and i don't think the wave counter works as intended, keep those in mind!