140 is a tough game to review. On one hand, the various challenges and gorgeous visuals all tied into the beat of each level is implemented perfectly, offering a blissful yet difficult platforming experience that will leave a nice impression. On the other, even with the 5 dollar price tag, paying that much is a stretch for the little content provided. Consisting of only 3 levels, each about 5-10 minutes in length, 140 is stretched out through its increasing difficulty and bosses, which can last multiple times longer than the levels themselves, even with generous checkpoints.
The game shines brightest in the platforming sections, implementing the mechanics I've mentioned before and having a smooth difficulty curve that is never unfair, as you always know when it's your mistake. The first two bosses as well are decently balanced and don't take long to adapt and beat, even after a few tries, but it is the third and final boss that felt more of an excercise of frustration than any sort of challenge.
There is a method to the third boss' madness, but you have to adapt to a lot of variables to beat this one, even after you finally wrap your head around the constantly changing mechanics after every checkpoint.
Beating this boss provides no payoff either, as there is no new content following, nor a nod to your accomplishment outside of the standard steam achievement. You do unlock mirrored versions of all three levels, which could be fun if they didn't turn off checkpoints. Getting all the way to a boss only to die and lose all your progress and gain elevated blood pressure is not my idea of fun. If you're excessively masochistic and want to have an awful day, go for those challenge levels, but otherwise 140 is a nice surprise that has some nice shining moments, even if it never lives up to its potential.