Good presentation, but absolutely lacking in gameplay content.
1- Defenses (either turrets or troops_ have almost no difference between themselves, other than the disruptor. There isn't significant DPS/Range/RoF over price. Also, troops are grossly OP - an easy way to win always is to produce the best soldier en masse and cram bunkers with them and upgrade.
2- Enemies also lack variation. Coupled with #1, makes progression a chore and game gets boring quickly - There is no variety in enemies or defenses, so 0 variety for the game. No swarms, flying, fast, status-immune, armored, bosses... Nothing. Just regular tanks.
3- There is actually a penalty for completion when waves are called in early. No "risk and reward", it's just risk - The player will receive less money from the mine and no bonus for calling in early, so it actually makes it weaker for doing so.
4- Speaking of: Mine is mandatory, there's also no production strategy anywhere: ALWAYS build the mine first.
5- Upgrade system is bogus. Lots of clicks needed, and no hotkey for them either. A "global" upgrade system (that gave particular units special bonuses) would also be nice
Overall, the game has nice graphics, sound, music and voice action, but lacks in almost everything else, which is WAY more important than looks.