"What if you could enter an object in a level and find a level inside of it? What if you could enter an object in that level and find another level inside of that?" is basically the entire point of this game, and the answer is just that it'd be a procedurally generated game like so many other indie games nowadays, but wrapped in an attempt to make some kind of fancy artistic point out of it.
Honestly, it's exactly what it looks like, though frequently far more boring than the screenshots depict. The game is described as: an "infinite, recursive, tactical shooter". By infinite and recursive, the designer of course means procedurally generated, and by tactical it means you'll often be sitting behind a corner waiting for the one time you can dash out without instantly dying, or choosing to run away into a different level because discretion is the better part of valor. If you're expecting good top-down shooter mechanics, look elsewhere.
The artistic point isn't worth $8, and while it managed to bamboozle me into buying the game, I have no idea how it confused reviewers like IGN's or GamePro's, who actually managed to play the game before writing their reviews. I hope.