I just finished the game myself. As a veteran RPG player since childhood, I would not be deterred by threats of grinding, and I was rewarded with a very enjoyable, if simple game. And the grinding wasn't that bad at all, once you get the Toothbrush, some decent armor, and a few energy drinks and SP potions, you are set.
Here are my thoughts as an RPGer: Like others say, the SP costs and gold costs are a touch high. I wouldn't want you to lower them TOO much, but shaving off a few points/gold would not hurt. For one, once I realized Duct Tape could miss, I pretty much never used it in favor of Rapid Poke or, when I learned it, Merciless Tickling or whatever that other ability is called, haha. Mostly because of how much SP it costed, though. If it costed a bit less, just a bit, it'd be a lot more useful. Also, in an RPG where you don't have party members, Defend is a useless command, because you could spend the turn you spent defending healing or attacking and it would overall be more efficient. Now, Defend IS useful if you want to get KO'd by the monsters to see their Game Over endings (I know once I got into the game and learned they had them, I sure did just to experience the writing), but then that makes you take less damage and makes it take longer to get what you want. I think for a game like this, it'd be more efficient to have a "Give Up" option rather than a Defend option - lets you see their Game Over endings immediately. Just make sure it's not easy to click by accident! Also, you mentioned inspecting everything for items and funny comments and such. That's true, but unfortunately, some of the humor felt a little weak. Some gags made me smile, and it's good to have a game with a sense of humor, but even so, the more I groan, the worse I feel.
As a tickle fetishist, boy, did this game deliver. There's literally just as much 'lee-focused elements as there are 'ler-elements - I just want to thank you for that on the behalf of all 'lees! That's what skyrockets this from "interesting diversion" to legitimate, well, fap-fodder, if you don't mind me saying. But I'd assume that was your overall goal, right? In which case, you did a very good job. The ending was pretty weak, I thought, but then it threw me into the Bonus Dungeon, and you instantly redeemed yourself tenfold. I was desperately hoping for something like that, and you surpassed expectations by adding in new content! That's going above and beyond. Remember when I said the writing for the gags and such were a little weak? You do manage to make up for it with the actual tickling. There's a wide variety of ways to get yourself tickled silly, and I could really spend a long time in that end-game bonus, on both floors, because I enjoyed the tickling scenes so much.
Like I said, I was very glad I played this game, and I will be hanging onto it. There are lots of spots that could be improved, but this makes for a great way to test the waters to see if your time was well spent, and given how much people seem to like it, I'd say it was a-rousing (LOL.) success. IF you did make a second game similar to this (not saying you would HAVE to, but if you DO), I would advise you take a bit more time with it, pay a bit more attention to detail, and possibly get some people to help you out - find a writer or two to bounce ideas off of and get a new perspective on the game's plot and characterization, and maybe find a few serious RPG players to help shore up some of the actual game aspects to make it that much more than just a game you load up and play one-handed, if you catch my drift.
Such overall positive praise is kinda hard to get from me, so be thankful, but don't let it go to your head! Always strive to find any way to get just a little better at what you do.