On the surface it's a hilarious first person shooter with a gun that harmlessly puts holes in things in almost exactly the way normal guns don't. Yet it's actually a place where human life and safety is meaningless, where unconciable acts of terror and horror happen everyday (or at least did). And their PowerPoint slides are just awful. It's clear there's a systemic problem in the facility with sustainable testing. Aperature Science may be the most evil corporation ever, and it ends up being funny simply because they're so incompetently banal about it.
It's helpful to remember that giant machines chewing through our world and wreaking havoc on our lives are just side effects of lots of like-minded people working together for a common cause. Teamwork can bring you Star Trek or it can bring you Aperature Science.
There's a moral to be had there, but I'll be damned if I know what it is...