For a budget title, it's an enjoyable if occasionally flawed turn based tactics game. Some of the elements of the game feel like a testbed for ideas for a major entry into the franchise, which frankly isn't a bad idea.

Aesthetically, the designs are interesting and cool, for the most part. Barring the occasional wonk (Mutons), everything from the aliens, to the environments, to the gear looks cool. Graphically, it's pleasant to look at. The game has a decent variety of cityscapes, and lighting enhances these nicely. The only glaring flaw is the lack of facial animations on characters, particularly egregious in the armory (Godmother may want to get her thyroid checked with those eyeballs bulging).
The music is fantastic. It has almost a noir feel to it fittingly, and the combat tracks are catchy. Regarding sound design, guns and explosions sound impactful, and other effects are suitably well balanced. Voice acting however ranges from decent to poor. The most obvious are the "Unit Burning" lines sounding decidedly uninterested. Another rather jarring element is the lack of variety with regards to alien voices, especially when previously established. Hybrids used to have a cool "We Are Legion" voice effect to them, which is now gone, and no aliens sound unique or interesting.
The writing, while not normally central to an XCOM game, tries to place itself more frontline here. Unfortunately, it usually ranges from insufficient to nonsensical. The game errs heavily on "tell don't show", particularly for the Operatives, which is usually means we don't get to hear/see enough. Which is a shame, because some of them could have had some genuinely interesting development. Storywise, while predictable, it's mostly fine. The game's writing as a whole leans into cheese territory more often than previously, but the tone is usually more lighthearted. There was an entire investigation finale that made no sense however, without spoiling.
Finally, the gameplay is a mixed but decidedly fun bag. The biggest change is interweaved turns, which shake up the formula significantly from previous XCOM games. This is usually done fairly well, though there are some hiccups and improvements to be made, like free/immediate actions being reflected in the turn order. However, there are two main intertwined issues with the gameplay: preset operatives, and lack of a true Ironman/permadeath mechanic. I understand why they went this route for this game, but it still offered nothing but frustration and negatives from my perspective. Preset operatives limit organic storytelling in that random heroes and tragic characters can no longer emerge from normal gameplay. Epic stories are no longer created by the natural progression of the game, rather they are plopped onto you at the start. The "Ironman" mechanic present in this game is likewise unfortunate, as it simultaneously offers no real consequence for screwing up while leaving the player feeling like their victory was cheapened by restarting a mission that failed. It is equivalent to "Bronzeman" from previous games, except you *HAVE* to restart the mission if you fail. This, combined with the lack of permadeath, only served to distance me further from the characters and make plays that left them vulnerable without fear of consequence. The scars you can get are wildly varied in severity, to the point one of my characters had one I left for literally the entire game from mission 3 on.
Finally, there is the issue of bugs. In 20 hours of gameplay, I had one CTD, without major progression loss. However, numerous UI, ability, and visual bugs occurred, ranging from mild (unit not visibly on the right tile, but could still mouse over and tell), to downright irritating (abilities that would not work unless the unit was moved first, then suddenly dealt damage again for no apparent reason). It was enough to wear my patience thin by the 2/3rds mark of the game.

Overall, for the budge price ($10 or $20), it's still worth the price if you're interested in a new spin on the XCOM style of turn based tactics. XCOM 3 it isn't, nor does it try to be, and the major entries can coexist with this just fine (minor retcons aside). It has a tighter focus, and hits the notes it wants more often than not, even though a bit more polish would have gone a long way.

Overall a good game, worth the purchase. Graphically, it does the job decently enough, although there isn't anything worth boasting about. Custom portraits are a nice touch however, and character customization as a whole is good. Soundwise, again, does the job without managing to be exceptionally good. Guns are appropriately loud or quiet depending on caliber and mods, and music fits the tone of the area, but can get somewhat repetitive. Voice acting is anywhere from "competent" to "laughably hammy". Gameplay is where the game shines. Character creation alone is very deep and engaging, and the sheer amount of skills and talents you can use is impressive. Usually if you think to yourself "Can I do that, and will it solve the problem?", the answer is yes, and maybe. The fighting is usually engaging and appropriately stressful, with team members going down, mad dashes to save them, lucky sniper criticals at the right moment, and more. In the writing department, again, excellent work. Most characters have multiple facets, and can be influenced by your actions (or inaction in some cases). The main story does seem to stretch on for quite awhile, and spins it wheels at the start for a bit, but the side characters, quests, and locales make up for it. As a whole, a great game that I would recommend to fans of the genre (post-apocalyptic, turn-based strategy, or fans of X-COM Enemy Unknown, or Divinity Original Sin) for full price. If any of those previous genres interest you but aren't your main domain, consider picking it up at a discount later down the line, it is one of the better examples. NOTE: The game can be somewhat buggy, and some people have reported game breaking bugs. So far, in 48 hours of gameplay, I have not had any gamebreaking bugs, however, there were minor issues and immersion breaking bugs. Bear in mind.