The music and artwork set the mood very well. I especially liked the background art. Too bad there weren't any sound effects though. And I didn't really notice anything thematic that I'd identify as "beneath the surface".
As for the game play, seemed rather easy, and I never felt like the decisions were that tough or interesting to make. I essentially just always used the unit with the highest "best of N rolls" stat for the type of roll that was weakest for my opponent. For example, if an opponent required +6 Stealth or +5 Combat to defeat, I'd use whatever unit had the highest number of combat rolls. Seemed to be a reliable strategy.
There were also very few opponents that did anything other than gain/lose random unit. It would have been interesting if, for an example opponent, choosing a stealth roll would have one risk/reward pair, while choosing a combat roll would have a different risk/reward pair. Especially if some of the risk/rewards were small, while others were large.
Overall, it seemed like too much randomness, and not enough relevant decision making. And the special skills mostly felt inferior to the standard rolls, because "best of N rolls" is statistically very favorable.
The UI was at first confusing, just because I didn't know if I was playing or looking at a tutorial, and I didn't know what clicking on a card actually *did*. Through experimentation I realized that the first gameplay screen was basically choosing which area of the city to fight in, and the second screen had the opponent on the left and my available units on the right. But none of that was obvious at first.
There was also some issues with the available unit list. Selecting any unit other that the bottom one failed to show the unit's portrait or special abilities. All actions were still available, but I didn't always remember what the special abilities did. Also, once I had a lot of available units, the stack began to overflow off the screen, and I couldn't even read the full text for the unit on the bottom.
Finally, a possible bug: In the Matrix, I ran across a Net Queen, used a hacker matrix roll, and it said "Success! You get:" But it didn't list what I got, and I got nothing, while I was expecting to "get encountered unit". I had six units at the time.