Like others have said, I thought this was a great immersive experience! And I also liked how the controls, despite their looseness, allow you to go fast and make some cool manoeuvers. The giant eel feels fittingly ominous and intimidating as well!
I did have trouble to keep track of where I was in the level, so I couldn't beat the second level sadly, and I also seemed to notice that when trying to go downwards (I think, I'm not sure I was able to keep track of where up and down would be), the camera would start to do a slow 180° spin, probably because it's trying to prevent the local "up" direction of the camera from pointing down? It did make me a bit motion sick.
But aside from that, this was a great experience!