I find ABS sticks to Kapton very well to start with, but as it ages, it seems to stick less well. Corners start to lift and eventually builds are ruined. I have tried cleaning it with isopropyl alcohol and with acetone but it makes no difference. Charles Pax has reported that sanding with 220 grit paper makes it stick better. I cannot reproduce this. In fact, I find the opposite effect. It always sticks well when new, and if anything, sanding it makes it worse.
Somebody pointed out a while ago that you can get PET tape that is rated to 250°C. That is not as high as Kapton, but just about adequate for a heated bed when extruding ABS at 240°C.
I bought some and when my Kapton stopped working I decided to give it a try. It seems to work well. The first layer goes down perfectly :-
and the objects stay flat: -
I do the first layer at 240°C with the bed at 120°C and subsequent layers at 220°C with the bed at 110°C. I have made all the parts for an extruder on it so far and it has performed perfectly. The extruder will be on eBay this evening.
It is too early to say if it better than Kapton, but it looks promising.