This was a short, fun, experience, just about everything you want in a game jam. While a bit rough around some of the edges (it seems like not everything got done that you might have wanted), I found it to be an overall enjoyable experience. I think there were maybe a few too many things competing for the player's attention, which while that fits the "tycoon" aspect usually those types of games don't also require the player to drive a car while they manage those aspects. I found myself ignoring the upgrades as I played because they felt a bit overwhelming, and I found it hard to see a tangible improvement to my stats while also focusing on delivering the next package. The time limit also felt quite strict, which while that was nice for keeping the experience short also made it feel like a highscore was heavily influenced by the RNG you got- further away deliveries take more time, after all.
At first I hated the control scheme of mouse to turn, but I eventually warmed up to it. It's a different way to play a driving game than I'm used to, but it ended up working fine. Really, my only main concern with controlling the car is that it feels a bit slow to me when you're not boosting, which feels a bit weird when the boost is so fleeting.
I think the graphics work well, although some bits of the art stand out as having a lot more effort put into them than others- likely a time issue, but it was still felt a bit messy. The fuel can icon in particular felt out of place compared to the rest of the art. I also had trouble telling what was a drivable surface and what was a building sometimes. This led to many accidents. Still, other bits of the art are great. I appreciate the effort you put into adding the destructable objects as it makes the game a lot more satisfying.
Overall this feels like a game jam game with a strong vision that for the most part succeeds at what it sets out to do. While it could have used more time likely, the final product still stands on its own well enough, and I enjoyed my time with it.