Great game. The one second pause when closing the upgrade menu add a nice tactical angle to the experience. I often open and close the upgrade menu so that I can use that one second to aim and to prioritize my targets.
Great job. You really put your 30 day trial to good use. If the full version of Flash is out of your price range, you may want to consider looking into Adobe Flex. It may be harder to use than Flash, but it is free, uses Actionscript, and creates .swf files.
Nice animation on the alien tank. I see that the different parts of the tank animate independently from each other, that is, even when the tank stops and the treads are not moving, the lights still blink. The artificial intelligence on the tank is also well done.
Awesome game. There are a lot of subtle graphical effects that together give a high level of polish. I especially like how you have the crab's arms pop in and out as you start or stop firing. Looking forward to your next game.