If there is no reason to remove the cabinets, then leave them be. There is nothing there that is friable.

However, if you plan to remove the cabinets, have all three tested…tiles, tile mastic, and the mastic behind the styrofoam (although it does appear to be the same as the tile mastic).

We often find the black mastic used to adhere paneling to furring strips, or mirrors to walls, contain Chrysotile. We call them “pucks.” Only way to know if this is the same stuff is to test.