Not gonna lie, this felt 100% like pretentious crap. I kinda get what the creator was trying to show by the end of it but there remains two points that just make me dismiss the game:
First, if Coda and the whole story around that was real, then that's interesting. However, it's interesting for about five seconds until you realize it's basically just two people who lack communication skills and prefer to converse in games so edgey your mum will tell you not to run around with them. If it wasn't real, then the whole game is literally just the creator going "HEY LOOK I MADE SUPER DEEP GAMES GUYS HEY! LOOK HOW DEEP I AM!"
Second, lets say I didn't care about all the other niggles and awful parts, and just focus on the message this game was trying to send. Yes, I'm doing the normally unthinkable and forgiving everything because it had an arty message. Let's say Coda was real or a different entity. Is the moral not to judge someone on their work, not to think you know everything about them, not to do things against their will even if you are trying to help? But if Coda isn't real, then it makes literally no bloody sense as the same person who made the games and hid them then later revealed them in order to feel good and then broke up with himself and stopped making them. The fuck kind of moral is going on there?!
I dunno. I was intrigued at first because I thought Coda was actually real. That would make a very interesting game, looking through a famous developers early projects and connecting them all up to the latest game. But it's not, it's just made up. The reason I loved the Stanley Parable was that it was an interactive game with great humor and interesting secrets and puzzles. This was not even Gone Home levels of boring (personally I didn't mind Gone Home despite at first glance it being a horror, as you actually interacted and looked into a story. It wasn't great, or even "good", but it was ok. Dear Esther, on the other hand, can go suck a fat one.), it was very much a walking simulator. Yes, the creator even brings that up in the game, but it doesn't change the fact that it's still a bloody walking simulator.
After watching the whole game, at the end I just wanted my hour and a half back.