A. No - SQL doesn't support remote tapes. It can only enumerate and use devices that are local as far as NT is concerned (if an NT level driver was able to make a remote tape look locally attached then SQL Server would be able to use it).
You can always dump the SQL database to disk locally (or to a network share - see networkdrivebackup.txt for details) and then back that up to tape.
Some 3rd party backup tools that work with SQL Server agents offer this sort of functionality because they get the data from SQL Server via a standard named-pipe or VDI interface and then use their own drivers to write the backup.
Examples are :-
BEI Ultrabac www.ultrabac.com
CAI Arcserve www.cai.com/arcserve
Backup Exec www.veritas.com
Applies to SQL Server versions : All
Related FAQ articles : networkdrivebackup
Related Microsoft Kb articles : n/a
Other related information : n/a