I have no idea if it will let you burn tires with the brakes on, that's not something I ever have a desire to do on my car (waste of tire and brake pad material!). I suspect the brake fuse trick also disables ABS (in addition to whatever else), and it might be that you can't burn out with the brakes on if ABS is functioning. No idea.
I do clean/heat my tires a bit by lightly burning them with the throttle as I'm pulling out of the hot pit usually, and lacking a yaw sensor the car never interferes (and it slips them fast enough that I get very little forward momentum from it). But not with the brake pedal down.
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