I've played a great majority of the well known backrooms games on steam, this is easily in the top 3 if you're a fan of the more "realistic" backrooms experiences. As of this review there are 2 tapes, both with some really great scenery and just the right amount of horror elements. Highly recommend to those looking for an immersive backrooms/liminal experience.

it is literally impossible for the first tape to be completed due to them making the entity kill the lights and chase you without hearing a footstep of his but he can pinpoint your exact location SOMEHOW, the game-play itself is also pretty terrible when it comes to movement, there is a delay to movement i don't like, and i love realistic movements in games. some words are not spelled right which is a minor gripe but just something i point out, the only positive i give is that the world itself lighting and geometry of it is definitely spot on, music is alright too but everything else is just terrible. checking past updates and footage on YouTube it seemed to be better than it is now, i don't know what happened but devs need to really get to fixing this. i cannot in good conscience recommend this game.

Review: The Backrooms – Lost Tape
The Backrooms: Lost Tape is a really creepy horror game that does an amazing job of making you feel lost and alone. The game perfectly captures the feeling of liminal spaces—those empty, strange places that seem familiar but feel off.

The graphics are great, making the world look realistic and unsettling. The movement and gameplay are smooth, so it’s easy to explore.

This isn’t an action-packed horror game with lots of monsters. Instead, the scariest part is the loneliness. You always feel like something might be watching, but you’re never sure. That’s what makes it so terrifying.

If you like slow, atmospheric horror that focuses on mood instead of fights, The Backrooms: Lost Tape is a must-play. It brings the backrooms story to life in a truly spooky way.

Rating: 10/10

Great design, really liked the scp foundation touch to the backrooms setting. Also good for the game to go light on the monsters while still maintaining an atmosphere of things being not exactly right and maybe you aren't as alone as would be comfortable.
Not to say there aren't any dangers.

Tip: not steam's fault, but the developers.
For developers:
Way too difficult and scary even in the first chapter??
I was hoping to play something related to poolcore and I was prepared to be scared in the first several levels.
But, it's just impossible to navigate through the total darkness, not to mention there's no chance to see the monster in the dark, let alone to avoid it. Too difficult. The non-scary code in the Josh tape is no longer allowed. No matter I typed 983765 or 827384 there's only one chance and I can no longer interact with the computer once I finished typing one of these.
Developers PLEASE do something to save your new players! I dont want to do this but there's really no reason to stick to this game when there's no fun in it! At least let us easy-scared players pass the FIRST level without monster! I love your poolcore but this monster thing is really letting me down! Bring 827384 and the blue lights back NOW PLEASE!!