Been playing this game a few hundred hours on Epic. Come from Factorio before I discovered this about one year ago, and this game appeals to me more. There are a few major things that I really like with this game:

+ 3D - you can utilize the vertical space and build floors with tier 1, 2, 3 etc
+ First person - you literary walk around in your creation! That is so cool ;)
+ Never ending resources - All the time you've spent optimizing efficiency is not lost because a resource was depleted.
+ Beautiful high fidelity graphics and environment. So fun just to go around exploring!
+ Multiplayer (though under development)
+ No enemies coming to destroy your creation
+ Endless possibilities to design fantastic artistic solutions (giant bridges, buildings etc) in a "Minecraft"-like way

Sometimes I miss some more advanced aspects from Factorio where you could pseudo-program your stuff (like "do until..." settings), the drones, the blueprints, etc.

Even though it's still in "early access", and is being developed as we speak, the game works very well, is enjoyable and well worth the money.

Dark, dystopic, great music, great feeling, and difficult. I really liked the game.
I can understand the comments of how it might be not so "re-playable" once you've completed it. But I have played it several times, and still like it. There's always room to do smarter choices and build smarter etc... so for me it's still re-playable.

Nice graphics, handling, and overall feeling. Fairly realistic driving, since you have to mind your driving (e.g. stop for red lights, mind your speed in tight turns, and crashing cost you in-game money both in repairs and penalty in profits). Also, you may customize your truck, and upgrade parts of it to make it e.g. accelerate faster.
However, not so realistic in graphical detail in some parts, since a lot of in-game components are generic and duplicated in cities (have you seen one town, you've seen them all, kind of). I would have wished for even more realistic cities. But all-in-all a nice simulator! The game is not just about driving though, it's about exploring and seeing a lot of places as well.

The Scandinavian DLC expansion is great btw! There are some beatiful scenic routes in Norway and Sweden with quite a lot of real life geographical landmarks that you might recognize if you're born there.

The company management part is a nice addition to the simulation, but if you ask me, that could be expanded even more to make the game experience geared even more towards trading management, which I like.

I can easily spend a few meditative hours hauling cargo across Europe, it's addictive. When you've just completed a run, it's like "well, one more won't hurt", and so on :)

I do recommend a set of steering wheels for controls though. That makes the experience much better compared to keyboard controls (or game pad).