Here are the in depth steps I took.
1. Setup sfrushrk on one player Mame (.261 for example for me but could try 60fps version) and make sure it works for one player before complicating things.
2. Remove any old tap adapter software installs from add/remove programs if installed older one (most people probably have not attempted old version so imagine could skip this step).
3. Install openvpn version (I installed "OpenVPN-2.6.9-I001-amd64" (other versions didn't work including the latest 2.6.10).
https://openvpn.net/community-downloads/) (selected main “install now” button w/ no customization). Note the filename says amd in it but it’s generic windows 64 bit for all types (intel/nvidis gpu/etc). This will create an openvpn tap adapter in your network adapters. On a couple of my PCs, I got a failure during install and windows error log said service called “DHCP Client” needed set to automatic start and start it and click retry button back to fix the error and finish install. I ignored the error at the end about no readable connection profiles.
4. Install tap software (I installed "tap-windows-9.24.7-I601-Win10".
https://build.openvpn.net/downloads/releases) but select all three checkboxes (adapter, utilities, and SDK).
5. Now you have two tap adapters so Go to c/program files/tap folder name/bin/ folder and right click deltapall.bat file and run as admin and then type a key to delete one. This will remove one of the tap adapters but leave software on pc I think and leave another openvpn tap adapter
6. Go back to network adapters and rename the only remaining tap adapter to mamex where x is the pc number (1, 2, etc). (I ignored the Wintun adapter). I had to click it four times to be able to rename it like you would a file in windows.
7. Control click mamex adapter and Ethernet adapter at same time while holding down control key and right click and Select bridge connections. Ignore error if says error creating as should still create (even if just identifying or whatever informational message on it).
8. Right click the new bridge and select properties and make sure mamex and Ethernet are BOTH selected.
9. Restart all pcs involved.
10. Edit the cfg for sfrushrk.ini in Mame cfg folder to have 0 listed for network instead of -1. (Literally Where says -1 replace with 0).
11. Start sfrush rock and change car color by… holding f2 and hit music button and abort button to enter and then different view buttons to move/change car color for player 2 to blue (p3 and p4 if used need different colors too. P1 can stay red). Then hit reverse to save and then go to exit wirh music and abort. Restart Mame.
12. Update the dip switch settings (click tab button and go to dip switch settings) so serial number is something other than 6 for cab 2 (and serial for cab 3 and 4 are both a unique number from the others as well). I also turned off wheel calibration each startup if you want in dip settings while you are at it if on a recent Mame version that has that feature.
13. I had to “reverse” my accelerator pedal in the tab Mame control options and do the “minus” accelerater option with a regular brake to have proper controls.
14. Test link mode now