Such a shame this has so many negative reviews. It takes some getting used to in order to understand it. I think the problem is that it is tagged as an adventure RPG when in essence it is a puzzle game with some additional elements.
In order to clear a dungeon, you actual play a puzzle game and it's a lot like Tetris. This is the bulk of the gameplay. This in itself would make it a nice little puzzle game in its own right but Dungeon of Elements takes it much further than that.
Note: I got this in a bundle and paid less than $1 for it.
As you play through these dungeons you get weapons, armor, money and special essences. You can then do some crafting using these essences to create better weapons & armor. These can then be used within the dungeons to help you clear it more easily.
For example, crafting a good set of boots slows down time so you can think more easily your strategy, crafting a better weapon allows you to click on enemies to kill them directly, as well as just through the puzzle game.
This makes it a lot more interesting. With the addition of steam achievements & trading cards I think it makes a nice package.