Short game, puzzle-based.
The game requires you to travel back and forth through multiple settings without ever actually moving in any directions. I thought the gimmick with the "items" was a rather clever and succinct way to deal with the puzzles.
Pros:
Creative idea. Simple puzzles that are conceptually fascinating. Simple environment with no mapping required (if you prefer that). No worries about being bogged down by items.
Cons:
Some might find the puzzles too simple. On the other hand, no hints or help provided which may make it difficult to play for newcomers to the medium. Not really any narrative or character development, if that's what you're looking for.
Also, I don't see much replay value in the game since the puzzles only have one method of solving them. As far as I could find there was only one ending (which alluded to a sequel that doesn't seem to exist).
Personally, I love puzzle-y games, and I especially love when those puzzles could only exist in IF. My favourite games are those with linguistic puzzle or ones that require you to "take [abstract concept]" which wouldn't be possible in the real world, or even in visual gaming. This is my favourite aspect of the IF medium and I think Dual Transform takes a good shot at implementing this idea.
The game is short - took me about half an hour. I wouldn't call it challenging, but I thought it was really fun to run through and would recommend it to someone who wants a quick, puzzle-based game to play.