This review was published when the game was in v0.4.1 (most likely the final update, but mentioning just in case).
Theme: Merging. Executed well, with three of the layers having things that merge and one relying on merging.
Gameplay and core mechanics: Initially, you only have one layer with nine mergeable slots where you can reset for work and spend it on mergeables that multiply points. The tiers of your mergeables determine your Mergeable Score that unlocks new upgrades, layers, and automation. With enough work and Score, you can buy upgrades that improve the starting mergeable tier (but also multiply their cost) and the amount of slots. Later layers come with new upgrades that affect the various gains and automators while resetting mergeables.
Balancing and difficulty: Average speed and rather easy. The game doesn't have noticeable wait times, but some parts may require grinding to progress. The game does sometimes progress faster with strategy, like whether merging will provide better results than not doing it (this stops being the case rather quickly and merging is always a good choice/automated), deciding whether to grind for Mergeable Score or reset, or which upgrade to spend tokens on, but there are no challenges. The fourth layer is compared to gacha by the game, with treasures that are drawn when you spend five grimoires that are randomly gotten from gilded merges and resources to upgrade them that are randomly gotten from normal merges. The treasures can end up duplicating and have varying degrees of rarity, but this does increase their secondary level and prevents them from feeling wasted, at least for a while. The fifth layer is unlocked by doing something that is stated in the changelog and not the score milestones or something similar (the last tab shown as unlockable there is empty), with it taking quite a lot of resets to accumulate and manual merging to actually do it at a decent speed.
Content on offer: Slightly short, with five layers that are not especially large outside of the fourth. Technically the game doesn't have a defined endgame, but you can't progress much beyond 1.8e308 points (the number typically associated with infinity), so I'd say that's a good endgame that took me about eight hours of playtime to reach.
Polish and miscellaneous additions: The various layers and resources for treasures have neat icons. The game may glitch out and stop merging (both automatically and manually), forcing a merge prestige reset, but this shouldn't occur before the late game.
While the concept is very unique and the game has quite a few fun bits, it ends up feeling grindy and rough in several places. Some more content and tweaks to the balancing could have really made this game a treasure.
Not a tier above the rest, but a good effort nonetheless (v0.4.1)
This review was published when the game was in v0.4.1 (most likely the final update, but mentioning just in case).
While the concept is very unique and the game has quite a few fun bits, it ends up feeling grindy and rough in several places. Some more content and tweaks to the balancing could have really made this game a treasure.
Overall rank: C (Decent)