It’s possible to get a mirror finish on your first layer when printing with ABS on kapton tape. Make sure your bed is level and give the kapton tape a quick wipe with ABSynthe; dampen a paper towel with acetone, rub it a few times across a failed print, and then wipe your kapton tape with the residue.
Look closely and you can see the little folds left in the print from bumps and bubbles in the kapton. I’ve given up trying to get my kapton to be perfectly smooth, because I have enough things in my life that give me agita. A few little wrinkles aren’t going to make your print fail if your bed’s level and you’ve got an ABSynthe wipe on your kapton.
If the bottom of your print looks like this, you might have a little trouble getting it off the build platform. I’ve had my best results giving the side of the print a little tap with a hammer while holding my build platform in place. It helps if the platform’s still warm from the print.
This print of a Masonry Bloxen uses Filabot’s recycled ABS at 250°C on a 110° heated bed, on a Replicator1.