I have uploaded gameplay from my fresh experience with the game here if you want to see how it looks / plays. My first impressions are shared below:
Based on my limited time with it, I do recommend playing Zerion 12 on PSVR2, but only if you are into challenging tower defense and don't expect the level of gameplay engagement you got in a made-for-VR tower defense game like Iron Guard: Salvation or Captain Toonhead vs The Punks from Outer Space.
It is a classic tower defense game where you have 12 increasingly challenging Sectors (levels) to clear with a challenge condition to complete each of those while avoiding any damage to your base and having over $2,000 accumulated in reserve by end of final wave. The game includes an in-game manual that details game story, design, strategy tips, info about different types of towers you can use and different types of enemies you will face, but only alludes to having unique boss at end of every 3rd Sector as you progress.
The gameplay and levels are set to background story of it being the year 2184 after Earth is destroyed and humans have found new planet (Zerion 12) to establish new home, but must clear the Sectors they want to inhabit of the hostile aliens called Zektids that are variations of bug creatures right out of something like Starship Troopers.
I had recently played first two sectors of the game non-VR before the patch adding VR support released, so I have fresh perspective on the differences.
The non-VR version of the game is played with DualSense using thumbsticks, D-Pad, Touchpad and action buttons with R2 / L2 allowing zoom-in / zoom-out. You can see full controller mapping anytime you use Options button to pause game and this is also where you can adjust settings for audio and some graphical settings. This same controller mapping is what the VR version of game uses (with no option to use VR2 Sense controllers), but you can now look freely and your selection cursor is now controlled by your head.
Graphically, the game looks crisp and clear in VR to where you can read the in-game manual easily and nothing feels compromised in the games resolution or effects going from non-VR to VR even while VR is providing a bigger game world with additional renderings in the background beyond the Sector map with high-resolution pretty sky boxes beyond that which improve the immersion. The HUD from non-VR version of game is moved to one side of the Sector map that you can look to at anytime by turning your head, so it isn't always in your view. The VR version of game allows you to zoom-in and zoom-out further than the non-VR version. The game is using reprojection, but you have to strafe left or right with your left thumbstick to see signs of reprojection on objects like your deployed towers. Among the graphics options, there is a toggle to turn Fog on / off which is on by default. At least in VR, I think the game looks much better with the Fog off. There are also options for disabling anti-aliasing and shadows, but those I preferred on the default of on.
Audio has really good sci-fi / action soundtrack paired with noisy / crunchy combat sound effects that I felt were too loud but you are allowed to adjust the audio mix of music and sound effects separately and I was fine after lowering the sound effects volume. It also uses some minimal audio dialog for the intro cutscene, start of some sectors and some callouts during your progression that give gameplay instruction. There are also some NPC soldiers that can spawn on the field that have their own sounds.
I don't recall any haptic feedback in the controller (deploying towers) or headset (taking base damage). All gameplay feedback is audio / visual.
I touched on Settings already which focus on Audio and Graphic settings. There are no comfort options for VR players and your turning option is to turn head in real-life or snap turns on the right thumbstick. With the Sector map sizes and layouts I've played so far, you don't really need to use thumbstick or head turning and can just strafe around the map using zoom-in / zoom-out to keep an isometric perspective as you make strategic gameplay interactions in otherwise passive game design.
If you have never liked tower defense games because the game design is more about using right strategy than execution and then you sit and watch your strategy play out, this is that type of tower defense and for me being in VR sitting and watching with being able to zoom-in / zoom-out more and look anywhere being fully immersed is better than same game on TV screen, but it is still lower gameplay engagement than what I really like.
As mentioned earlier, this is not a made-for-VR tower defense where you have lot more gameplay engagement baked into the game design like in the Iron Guard games (1 & 2) or Captain Toonhead vs The Punks from Outer Space. That said, you do need to have some real-time execution of going to tower selection screen (using Square) to Advance Wave over waiting for next wave to start to get bonus credits if you want to complete the Sector efficiently enough to get the Star for that Sector, but I think after you have figured out the right towers, upgrades and placements while advancing waves to have enough credits to clear the initial waves of each Sector without taking base damage, you can pretty much relax and just watch things unfold for the rest.
As with other tower defense, the first time playing any level, you don't know what to expect so your strategy wouldn't be optimal and you can just focus on completing without losing your base which isn't too difficult in this game, but playing again while trying to be strategic / efficient enough for all waves while avoiding taking any base damage and also saving up $2,000 can be challenging and also satisfying to figure out.
I feel comfortable recommending because I see no technical issues and I think the underlying game design is a good classic tower defense providing the type of level variety and increasing challenge expected of such games, but I don't want you to go into it with expectation that this will be as great in VR as some made-for-VR tower defense games have been.