I beat it, its worth 10 dollars. Took me 24 hours to complete on whatever the default difficulty was called. Gets repetitive towards the end, but I pushed through because I wanted to see if there was a good link to XCOM 3. Sadly, there is not.
Spoiler, not so spoiler: The end game cutscene is literally two faceless NPC's mustache twirling in a dark room stating "The battle for City 31 is lost, but XCOM will not be prepared for our masterplan in the greater conflict, muahahahahah!".
The story was, eh, three gangs all propped up by a mysterious organization, which just winds up being the mercenary group who ran protection for City 31 before XCOM kicked them out and took over.
Combat was enjoyable, I liked the changes: with the four man teams, breaking missions into separate encounters, and the breach mechanic. The power curve still runs the same as normal
XCOM, where you start out with soldiers that eventually become super heroes. Who wind up taking down 2.5x as many enemies as you have squaddies on each encounter. A lot of assets are obviously reused from XCOM 2, but that's to be expected given the price point.
I must say that I do like that you now have Vipers/Sectoids/Advent/Mutons fighting with humanity, as that means that the enemies in XCOM 3 should be completely new, and not simply a revamp like XCOM: EU -> XCOM 2.
TLDR: It keeps XCOM in people's minds for a low price point, and is generally enjoyable, if underwhelming, in comparison to the mainline XCOM titles.