Tape is used over trued down foams and works great on carpet, it's ok on a prepared tarmac but normal road/carpark tarmac is usually too rough and rips it after about 3 or 4 runs

ABS is softer than PVC and a set made of 2mm thick pipe will last about 6 hours - NOT 3 runs - Yokomo Drift rings last about 3 runs

4WD is best because all 4 wheels are fighting for traction exactly like ice rallycrossers you see in Europe, our Drifters look just like these round a corner

Here's a tutorial on how to make ABS or PVC RC Drift tyres