In an age of DLC and loot crates and multi-player madness, it's beautiful to sit back and simply enjoy the art of a single player experience, and art is exactly what this game is. It's beautiful and terrifying and endearing and heartbreaking all where it needs to be. The voice acting is superb and I genuinely cared about the characters.
It's linear and there aren't dozens upon dozens of hours of gameplay. You can beat it in 12-15 hours. Once you have beaten it, there is little reason to go back... but for the price it was worth every penny. I've paid far more by ratio for a movie's two hours of entertainment and came away far less fulfilled.

Video games in the modern era can indeed be a medium for art, and like Tell Tale Game's Walking Dead or AAA titles like The Last of Us, Plague Tale: Innocence is indeed a work of art.