Hmm, looked interesting. I know it's just a 2d shooter with a 3d spin (no pun intended), but it looks like it could be pretty cool like that.
The nature of the 3d movement automatically makes the game easier given equal bullet intensity once you get used to the new graphics however. Think about streaming attacks, you can never really wall yourself this way...Unless you're only allowed to spin so many degrees, which would be kinda lame since the indication that you could only spin so far would never be as apparent as the edge of a screen.