If the ASR is fully turned off, you can do a burnout without ASR kicking in. Try this on wet or dirty pavement, it will be very obvious if ASR is still active, just engaging at a higher threshold as Rouven described above.
On the early W210, the ASR Off / ESP Off switches fully disable ASR and allow burnouts. Same with the aftermarket ASR Off kits for the W124.
I'm not sure what the C36 ASR systems do when the "ASR Off" switch is selected.
In all cases, where ASR is disabled via a console switch,
ABS remains active.