[This game depicts (pixellated) nudity and sex.]
Tapes is a linear work about, as the author states, sex and disability. At its centre, though, it is a close-up look into a moment of intimacy. Both characters are shown naked in the game art and they hug-wrestle, but this is not sexual intimacy. This is emotional intimacy: about showing vulnerability to a loved one.
The exact disability from which the PC suffers is never really stated, but from context, we gather that the PC experiences painful muscle spasms which are relieved by kinesiology tape. Is the name important, though?
The sole two reviewers on IFDB (as of this writing) express their distaste at the linearity of this game, but it might be worth having a think on Linear IF, or dynamic fiction, is becoming increasingly accepted. Dynamic fiction borrows the structures and conventions (e.g. second person narrative, platforms) of branching IF to enhance storytelling, either through visual text effects, or by inviting the player to participate in revealing the story step by step. Tapes veers toward the latter, with the game art in each passage illustrating the dialogue.
Tapes is a sweet, peaceful vignette of an intimate moment. Play if you like linear, dialogue-driven scenes and 8-bit art.