I'll be honest I don't know. Never seen one. During the evening under bright street light, it simply reflect the light same as you often see on those cyclist's accessories (back-packs, pedals, etc). I think this tape has also glow-in-the-dark pigments added to it. Scary stuff....
It must surely look awful during day time when the car is looked from close distance. After all this is a real BATMAN mod, and that guy only takes his ride out during the night