I've just gone out to try this and found that merely switching ESP OFF will not allow for a burnout on my MY12 370Z. The throttle/valves will near instantly be force-shut and revs drop.
Likewise, merely pulling the fuse will not prevent the ESP from kicking in.
Only ESP OFF + pulling Fuse works... and how it works!!
My rear tyres lit up so fast to easy I nearly lost control over my rear end
Well, it's been my 1st RWD burnout anyway, gonna get more practice once I built a nice toggle switch for the fuse
Cheers