This is an absolutely excellent submission. It's a very simple game juiced and polished an incredible amount. You've great visual and audio feedback on everything, and a ton of style. I absolutely love the guitar track. The comic at the start is a great way to present the story, and everything from the two main character to the background characters and phase transitions looks outstanding. The eyes showing up briefly before the dog jumps out is a really great touch. It's very easy to get into the flow state during the second phase.
I think my only piece of feedback is that the connection to the spinning theme could be made more obvious. I see the vision in that it's the roundhouse kick to end each phase, but I think that could have been signposted better. Maybe a cut in announcing it as a spin kick or labeling it as 'tap to charge spin kick' when the player has to tap.
This game was a lot of fun, outstanding job!