Originally Posted by ChrisSlicks

ABLS doesn't prevent wheelspin if both rear wheels are spinning at the same rate. It prevents inside wheel spin if one rear wheel is spinning excessively faster than the outside rear wheel. In a Sport or a Nismo this is pretty much only going to happen when turning with the outside rear planted but loaded, and with enough suspension travel such that the inside wheel is light.

In auto-x and track driving you should almost never see ABLS intervene, and even if it did you probably wouldn't notice. It won't prevent you spinning out if you are mashing the gas with VDC off. It is an issue for track drifting since you need maximum wheel spin, but in all other track cases it is a non-issue.