I will second this. I'm not saying it is going to be GOTY or top 5, but it's sad that this game's OT has 6 or so pages, with mostly the same posters. If you like tactics games, particularly unique ones, and you don't mind a learning curve, you have little excuse.
Speaking of which, people who care about Adam Baldwin or Wil Wheaton doing voices in this game have fucked up priorities and ultimately are not really serving anything but their own self-importance.
From what I can tell, Valkyria Chronicles did and does everything better and was only $20 on Steam. I just couldn't be bothered to buy it after playing the demo.
This is false in some really obvious ways.
Valkyria Chronicle's shooting mechanics are downright primitive in comparison. What's particularly noteworthy is trying to hit weak points of enemies, some of whom will sway wildly back and forth and change posture based on health, making it a test of positioning and timing (especially if you push and try to hit from an awkward angle or from a distance). In general, VC is more abstract, while STEAM is truer to the turn-based TPS concept (take for example VC's "cover" system or STEAM's visibility).
The best thing STEAM has over VC are the map layouts, which are more like elaborate dungeons than battlefields. Almost every map is packed to the brim with details, such as well-placed pick-ups, collectables, or secret routes (which are utilized with character abilities, etc). This means a lot of creativity in player actions, a lot of ways to play a map.
VC has a critical balance problem of Orders (plus Scouts). While you can also rush plenty of maps in STEAM using certain characters, this almost always more or less requires using the game's checkpoint system, which is implemented more like an optional difficult reducer at the cost of the game's main currency (which also serves as the main scoring component - meaning you are scored better for not rushing). Also enemies are all around better at stopping you, with overwatch+stuns. There's also the possible benefit that all upgrades in STEAM are not vertical progression (i.e., leveling up), but rather horizontal, meaning you just increase in the number of (unique) abilities and builds (and characters per mission progression).
STEAM also has competitive multiplayer, something VC literally didn't do.
I'm not saying which is better yet, because I'm slowly replaying VC, but STEAM does plenty of things better. Both games fall on the easier side of SRPGs/tactic games (I'm talking about turn-counting affairs mainly only the hardcore players experience), but STEAM may be a little harder before counting VC's DLC (or STEAM post-game difficulty settings), if you discount both scout abuse and checkpoints.
EDIT: And let me make something clear, which is clear to most people who've beaten the game so far: Polygon/McElroy's review (the only one I've personally read of these) was deeply influenced by how bad he was at the game. The boss he rage-quit on was a fairly basic one, that has some obvious tells (and you are more than equipped to cheese a bit if you go that route). It was a frustrated piece of revenge. It was IGN's God Hand review. That's fine to some people maybe, but if you are good at videogames, don't let it deter you.
EDIT: The character models don't do the overall game justice. It's actually quite good looking for a 3DS game in terms of environments and they are surprisingly packed with details (in addition to having short "newspaper" articles/signs you can read). I particularly liked the library level.