In the firework industry we use ABS in our mortars because they will stretch and rip if a firework explodes in the tube rather than shatter and turn into shrapnel.

ABS would be better in that regard, it has a higher plasticity and less likely to fragment. But the one in the OP is PVC. ABS pipe is black.

Edit: And I'm pretty sure ABS doesn't show either.

We used to make them out of PVC pipe from the hardware store