I've recently been absolutely fixated on it, so I want to hear other people's thoughts.
In my own opinion, I find it to be weirdly poignant. I keep thinking about the ways it conveys art and the enjoyment of creating it versus the cost of being alive.
I also find its humor kind of... Pleasantly absurdist? It's not trying to be LOL Random or just putting down nonsense, but you get the feeling that whoever's writing the dialogue just puts in some of their thoughts as a person, balancing humor and legit philosophy.
Its overall aesthetic is also really pleasant to me. It's like, Western-European post-apocalyptic. There's post-bossa nova music, themes of drugs and winter, kind of cyberpunk, almost. It's also one of the few games to employ a low-poly art style without trying to pretend it's meant for a PlayStation.
In summary: game funny and pretty and make Slug think.