Neptune Flux is an OK experience with some nice touches, sounds, and environments. What was weird is that I had some motion sickness when playing the game – the first time this happened to me while playing a PS VR game on my PS4 Pro. But in the end, this was not a deal-breaker as it only took me a moment to recover. All in all Neptune Flux is a release that gives PS VR owners something new to experience on this virtual reality hardware, but due to the game's length, I think you should pick it up during a sale.
If you are a fan of “walking simulator games, you'll probably enjoy Neptune Flux, even if it is short and does lacks the story depth that you find in games such as Gone Home. With the way your field of view is limited since you're deep under water, playing the game on PS VR is definitely the way to go.
Interested in some underwater exploration? Here's my review of Zoxide Games' first title, Neptune Flux.
Overall, Neptune Flux is more suited to being described as an experience than a game.