A fun toy... And that's it.
Those that have ever used real music creation tools will be disappointed. And in no way does this thing have good sound. It's fun to play around with. Since I don't have a compatible mic, I cannot say anything good or bad about the sampling feature. All the included sounds are pretty run-of-the mill, none are better than, say, Reason's stock drum library. That is to be expected -- this is a GAME and not a real music creation tool.
Ultimately, its a better game for your 14 year old cousin than it is for adult gamers or musicians.