I've reincarnated twice, and I have some suggestions:
I'm playing v1.10 as the ingame menu shows.
1. Burger is broken, even when you have no raw naterials, you can drag raw material to the cooking tray, and make burgers out of thin air.
Ice city doesn't have this exploit.
This exploit allows you to get lots of cash very quickly, until late game.
In late game, burgers are irrelevant because they require constant attention, and they don't generate that much income compared to late game auto smelting. Even with this exploit.
I have unlocked ice city, but haven't used it, because its income generation is already irrevelant when I have access to it, and its level bonus is reset on reincarnation.
2. Reincarnation should do something to burger (and ice city) exp gain.
Currently reincarnation resets burger exp, and none of the reincarnation upgrades allows faster burger exp gain.
As burger is a side minigame, it's entirely reasonable for reincarnation to not reset its exp and level.
It's also possible to have reincarnation upgrades that allow you to get more burger exp, and maybe an upgrade for keeping burger level, or starting reincarnation with a few levels.
3. This game is tagged incremental. Reincarnation is a prestige mechanism, so it should help with incrementing. It should help towards digging deeper, and also benefit from digging deeper.
Currently, you can only earn at most 1 coin per dig, no matter how deep you go. With a specfic upgrade it becomes 2 coins per dig, but it still doesnt benefit much from going deep.
I think the drill coin gain should be revamped, like this:
Instead of having coins limited to a fixed amount per day, their spawn is limited by depth.
Initially they start spawning at 5km, and when you mine one, they move to 6 km. For every coin you mine, their spawn depth is 1km deeper. They are still in blocks like they currently are, just change their limit.
For example, the coin spawn is initially at 5km. In a day, you drill to 50km depth, and collected 20 coins on the way. After that, the coin spawn is at 25km, and you need to drill to at least 25km to collect more.
With this change in place, you actually need to go deeper to collect more coins, and when you can't go deeper, you need to reincarnate.
Considering there are multiple drilling locations, coins collected should be counted separately for each location, and the depth requirement is increased separately. Some locations are harder to dig, so they could have a lower 'depth increment per poin'.
This makes unlocking different locations truly powerful, and instead of unlocking all the locations at once, some more valuable locations should be locked behind upgrades.
The extra coin from earned money might also need some change. It favors short run too much.
4. Reincarnation should give some more useful boosts, not just fuel capacity.
High grade fuel tanks can recharge themselves over time, so fuel capacity won't help much. On the other hand, inventory space is scarce late game, because ores are really dense in deep areas. Even 3 fully upgraded virtual hull can't handle them.
5. Reincarnation should unlock new sets for late game, not just early-mid game.
Currently, reincarnation unlocks 4 sets, 2 for early game, and 2 for mid game. For late game, virtual set is better than gem set, in all aspects (except price).
It would be super cool to have a super late game set unlocked from reincarnation, maybe technomancer set?
It seems there are 3 sets unlockable from museum. Unfortunately, museum is reset on reincarnation, so they are useless. There should be an upgrade to keep museum intact on reincarnation.
It's strange there are no unlockable misc parts, there should be some, unlocked either by research or reincarnation.
6. Previews, mainly for 2 things:
6-1. Reincarnation tree, I really need to have a look at the reincarnation tree to know the cost of the next big upgrade, but without reincarnating. Currently this needs to be done with save exports and imports.
6-2. Drill parts stats, I need to know when I could upgrade and replace my drill parts.