Another great entry - I remember your other game from the last Goedware Jam. You've done a great job upholding a clean, consistent art style through all your entries, and I think that it works really well.
Throughout all your game jam entries I've played, I've always been amazed at the level of polish I find. The gameplay and animations are smooth and enhance the player experience greatly.
I really liked your interpretation of the theme and choosing to make the music, something traditionally not part of the gameplay, integrated into the mechanics. However, in your explanation for your theme, you write "Health, music, shooting, visuals, and upgrades—are all interconnected -> every action becomes a meaningful resource decision". While playing, it felt like I was more encouraged to just run around the map and shoot, and I didn't feel like there was enough tutorial/explanation for how everything is connected.
I enjoy the upgrade system, which adds another layer of complexity to the game. I wish there were more upgrades, though - they really are fun.
As always, the graphics and sound art top notch. It seems you've found something that works and stuck with it. The glowing pixel art is really amazing and seems to fit every game perfectly - I'm definitely a fan!
A bold, exciting take on the theme crafted into an excellent gameplay experience - great job!