Maybe I'm alone here, but I found this game to be very hard.
First, the good. This is a well-executed 2-d flyover game in which the player has particular targets to bomb and power ups to find in the process. The sounds are great, the backgrounds are detailed enough to find targets, and the controls are surprisingly responsive.
Now the bad: when your bombs hit their marks, it's a beautiful thing, but when they don't, and particularly when you can't dart across the map fast enough to ding the baddies, it's very frustrating. I'm sure I need some practice, but even after the first map, the difficulty ramps up pretty quickly.
Still, it's a unique use of the motion control and an overall fun experience.
Now, the bad... or at least, the I-had-trouble-with. Between the controls and the timing, this is a game of precision and expert timing. Maybe I'm used to more forgiving games, but I found even early levels of iBomber to be very challenging. Your mileage may vary.
Upshot: for the price, this is a great addition to your game library.