I have rim brakes, and my 3M tape works fine on my rims, but yeah, if you have rim brakes and low profile box rims, putting the tape on your spokes is probably better.
Dirt: my rims don't get dirty and dingy (even with rim brakes) like my tires do.
That black 3M tape is invisible on my rims, but is so dark when a light is shined on it. It reflects about as brightly as a license plate. So yeah, it glows, but it is pretty dim.