Shimobashira doesn't just make the second-best RPGM-games, they make conceptually second-best games.
Which makes this pretty hard to score. You would only recommend this to someone who wants to play more Corruption-games.
On the whole, it is a complete game, with a lot of art, a strong theme, good game-design and decent writing. And we only get a few of those a year.
But on the other hand, it still uses stock-combat, and -enemy-designs, the characters are bland, the MC is bland, especially in her design, There's a lot of grinding to the gameplay, and a lot of the side-content is low-effort. The hypnosis-content was especially disappointing, featuring next to nothing that usually makes it satisfying.
...And it's incredibly similar to their previous hit-game. I'm not an expert on these games, but I don't think I saw a single scene or scenario that was not also present in their previous games, which is a bad sign, given the lack of characterization for the MC. It just stinks of them playing it overly safe and maybe running out of ideas?
To get into the minor differences, this game has a bit nicer world- and audio-design, and a dice-based dungeon-system that I kinda prefer to the forced RPG-battles. The world-design also gives you a lot of different ways to complete the goal of paying off your debt, which I kinda prefer for games that encourage multiple playthroughs.
Overall, this is far above the average quality for this site, but also noticeably weak and lazy in a lot of areas. More of the same, compared to their previous work, which ends up feeling kind of dissappointing, because there was a lot that could have been improved on.
Also, the translation is one of the best MTLs I've seen. How far we've come.