This cream is for local care of visibly hardened skin on the feet, such as rough heels, soles and callus-prone areas. Its main task is not surface hydration: it contains salicylic acid, a BHA with a keratolytic action, and benzoic acid, which supports the same effect. Both work on the material that holds compacted dead skin cells together, so the dense layer becomes softer and can come away more easily.
That is why you should not compare it directly to a normal moisturiser. A moisturising cream mostly adds water and lipids to the outer skin layer, but it does not change a thick layer of hardened skin. This cream is designed for rough, thickened areas and is usually used before physical exfoliation with a pumice stone or foot file. It helps make that step more effective because the hard layer has already been loosened.
It is not meant to be applied to the whole foot every day. Normal, flexible skin does not need a keratolytic product. Use it only where the skin is visibly thicker or callused, and keep it away from surrounding unaffected skin. The formula contains lemon oil, which gives a fresh scent and a conditioning feel, but the working effect comes mainly from the acids.
As with any acid-based cosmetic, use it thoughtfully. If you have very sensitive skin, or if you plan to use it on a child or during pregnancy, ask a specialist first because it contains salicylic acid.