This was quite fun! A simple gameplay concept executed pretty well.
I played the game with Z + arrow keys, and those controls feels great to use. Other commenters have mentioned that E to parry doesn't work, but even if it did, it's not very ergonomic with WASD. I'd suggest switching it to a key that you can press with your right hand (e.g., J). The moment-to-moment gameplay itself is really fun, and parrying feels super satisfying. However, getting a successful run takes too much luck for my taste. Often, the game just throws you a bunch of lines with 3 cars right as the orcas come out, and if you can't deal with the orcas before you have to start jumping, you're kinda just screwed. But aside from that, gameplay is great.
On audio, the game sounds pretty good. The sound effects are all great (I already mentioned how satisfying it feels to parry), and the music loop is quite catchy for how short it is (though I do wish it were longer). My main complaint on the audio front is the lack of audio for clicking buttons in the UI. It also would've been nice to have an orca death sound effect. I eventually figured out that my parries killed the orcas, but it wasn't obvious at first.
On the visual front, I love how the game looks during gameplay; that filter helps a lot. The game could do with more grass decor and background, but what's there looks great. As with audio, my main issue is with UI. I get the game's zany theming, but most of the UI looks very flat and undecorated. I'd say the dialogue is probably the best part; in a world where you had more time, I'd love to have seen the rest of the UI in that style.
also I love seals :D