Drawing heavily on the Alice corpus but not precisely retelling it, Sentencing Mr. Lidell is a guilt-ridden, surreal journey that partially reveals the history of a deeply messed-up family.
Partially is the key bit, here. Most of the story takes place in a state of dream-logic, laden with significance that can't be unpacked. Elements of characters are gestured at rather than explained or directly shown, and little that is suggested is ever really cleared up. Even before the dream-sequence, most things are not expressed directly.
The plot, such as it is: after work at his hat shop, Alastair Lidell meets his wife Catherine and their infant daughter, and they go to visit the funfair. Their relationship is falling apart: Alastair is numb and withdrawn, Catherine hypersensitive. As they argue, the pram rolls into the canal. Alastair dives in after her and enters a dark Wonderland from which he never emerges, an underground train populated by strange versions of his family.
A good number of people viscerally dislike Sentencing; the amount of misery floating around is so high, and the specifics so indefinite, that it's not hard to end up loathing one major character or another, and with them the whole game. At one point of the dream-sequence you have to (Spoiler - click to show)viciously beat a family member in order to advance. If you're sensitive to issues of PC-player complicity, you're likely to have a hard time with this.
It develops a strong feeling of doomed, dreamlike inevitability, but this involves to scanty implementation, linearity and other unfairness to the player; and this, in turn, ends up disrupting the dreamlike flow. One of the strongest examples: there are scenes in which a previously unmentioned character speaks up out of nowhere. This is just how dreams work, but as far as gameplay goes it doesn't inspire confidence in the world. And that confidence would be misplaced: the implementation is pretty ragged. At various points this interrupts the dreamlike flow of the game; it's somewhat too puzzley for the sort of experience that it's trying to deliver. When it does flow smoothly, these problems fall away; but the texture isn't as even as it could be. Its central gimmick -- in which you gather words from the text, then assemble them into a sentence that determines the ending -- falls far short of what it could be, and is incomplete even at its relatively unambitious scale.
At its best, Sentencing Mr. Lidell is poetic, evocative and challenging; at its worst it's noncommittal and incomplete. Whether its emotional impact is a cheap and nasty trick or an artistic accomplishment is going to depend heavily on your individual reaction.