The game is really promising so far, and I want to provide some constructive criticism. Also be warned this will contain some minor SPOILERS of 0.1!
So the writing and especially the pacing improved a ton from the last game, but there is still room for improvement. I like the slower pacing and the erotic build-up, but at some point it gets a little bit confusing. When things starting to get serious, the mother says she wants to take things slower, and do heavier stuff "later". Its just weird that for example kissing and touching boobs is OK for now, but other stuff is for preserved for later.
I think it would make more sense if the mother would simply refuse to go further, because they already went too far, this needs to stop now. In a nutshell I would expect more resistance from the mother's side, and you could ephasise more the taboo nature of incestiuos relationships. I think trying to maintain boundaries and prevent further escalation, but slowly giving in is a more understandable motivation, than "taking it slow" and what not. Also resistance is sexy, and overcoming obstacles is empowering!
The set up and the story is okay so far, the mothers past is a little bit weird, but we will see where it goes.
The gameplay is fine, and the grinding is tolerable on normal, however some thing are out of place in the progression. For example in one activity you might kissed your mother, but in another looking at her breasts is too much for her. I think the multiple progression routes could use a little bit of fine tuneing.
The renders are nice, the models are fantastic!
Some personal remarks: The mother looks 10/10. HoweverI find the daughter a little bit ugly, looks a little bit sickly, she is more like a 4/10 for me, but thats subjective. Also I really like the mother-daughter genre, especially without an as***** male protagonist to spoil it, so this game is kinda like an oasis on the desert.
Overally I think at this point the game at this stage is a light 4, but I see a lot of promise in it for the future, so I give it a 5 for encouragement.