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In terms of width WTB says rim width plus 5mm (I guess to take account of curvature of rim well). With gorilla are you aiming to cover simply the spoke holes, or take it right up to the edge of the bead hook?
Would yellow tape be better if I left the inner tube in there overnight say to help set it?
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I'd say with any tape you are aiming for it to be butted against the sidewall, because when the tyre deflates, if it's not sitting on tape, it's going to take the tape with it back towards the centre channel.
These days I just bung some super wide GT in it and don't care if a bit of tape is sticking out of the tyre / rim interface when the whole thing is done. It just works. So bascially just cover the entire rim surface with that shit.
If your yellow tape has got sealant under it then I'd either remove and bin it or get some GT and stick it over the yellow tape.
You can be fucking shoddy with gorilla tape and it works. Tape can be so wide it goes up and over the side wall. The yellow tape is much less forgiving - rim has to be very clean, and application has to be very accurate, and as you have found, it doesn't like being stretched.