For a number of reasons, SOMA is my favorite game of all time.

From the perspective of narrative, setting, atmosphere, philosophy, sound design and score, the game is perfect. And while the game's graphics don't look like those from AAA blockbuster games, it doesn't have to.

SOMA utilizes its engine, HPL3, very well to craft an exceptional, visually compelling experience that never loses its grip on players through immersion-breaking moments, such as odd glitches or things that look out-of-place.

The atmosphere is very gritty and immerses players within the depths of the facilities you explore, there is lots of notes and lore exposition to sift through to learn more about the world and all of that while you, at times, must hide from truly terrifying abominations!

You will always be on the edge of your seat when in the same room with one of those things, but every encounter has a specific gimmick approach to it, which is always made clear to you beforehand.
For example: There is a creature in one area that acts only aggressively towards you if you look straight at it or another creature that is blind but very sensitive to noise.
Every encounter has a unique approach. Being cautious and thinking situations through will reward you with both you not taking damage and you being proud of yourself for mastering the challenge!

By the way, for people who don't want to die and barely aggressive monsters, SOMA has a Safe Mode! Don't feel ashamed to use it if it means you'd get to enjoy the story if you otherwise would have avoided it.

I'd like to avoid talking about the narrative here as you'd be otherwise spoiled out of a game, which has a story so well-crafted that even some bestselling books or movies can't compete with it!
I am not overselling it. Try it yourself.

And if you'd like to digest the experience after playing, there are a plethora of YouTube video( serie)s made with SOMA as their topics!

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I fully recommend this game to anyone. Please play it.