Sure it could be.
1. If the ABS was thick enough (or backed by something thick enough) to take the pressure that the foam will generate, that pressure being dependent on how dense you want the foam to be. For reference, I've seen fractured aluminum molds 1/2" thick that were used to mold a small refrigerator insulation/wall.
2. If you use the right mold release. PU will want to stick to ABS, well, like glue.