Things I liked:
Truth be told I played this for a lot longer than I would care to admit. There is a natural addictiveness in watching numbers rise that you capture quite well here. Between that and the act of repeatedly abusing lazy elves I got to say it was actually really engaging.
Things that could be better:
I got to say after you unlock everything, the overlapping sounds gets to be quite a lot, especially considering it seems like it doesn't really matter where in the map you are so you are just constantly hearing hammering of toys happening all the time. In addition, it felt like a big let down that when I saved up enough to unlock the portal and even upgraded it a few times that all it ended up being was an additional toy maker. I feel like an opportunity was lost their to have that be your end game.
You have made probably the most addicting game made in a game jam yet, definitely something to be happy about!