Soundtrack, visuals, both amazing. You'd be hard-pressed to argue against either of them.

The criticism that this game typically gets is against its story and combat. I agree they aren't for everyone. My opinions:

The storytelling in this game isn't overt. It's completely told through art: Through the environment, the sound and the vignettes from NPCs. It is meant to be interpreted, not told. If you enjoy this in media and vague, open-ended storytelling is something that you enjoy unravelling, you'll love this game just as I did. There IS a clear, definite story here, but YOU get the engage with the world and figure it out for yourself. It's not set in stone either, you can make your own spin on it. I think that's fun!

The gameplay is difficult but learnable. People say it isn't deep and that's actually true. There are a total of 6 real upgrades to your combat abilities and they're all completely optional. The reason why the combat has drawn so many comparisons to the "Souls" games is because it's very deliberate. Enemies have clear patterns, weaknesses, and "tells" to their behavior. This makes for combat that is demanding but fair. You'll never feel as if the game got you on a cheap shot or technicality.

Overall, this game is meant to be a very personal experience. It's not for everyone and isn't meant to be. If what I talked about appeals to you, absolutely buy it. This game was so memorable for me and I'm already on my seond playthrough after beating it 100%. It's also a fairly simple game with a lot of depth in certain areas. Areas like worldbuilding and level, art and sound design.