I like angled infusion sets, which are less likely to kink with my thin skin. But angled sets can kink too, it just depends on how your skin layer moves over the muscle layer.
What we need is a shorter infusion set that only penetrates the skin layer. We need a skin layer depth gauge to only inser the cannula through the skin, and retract the rest. I don’t know how they’d create this. Especially for something considered a disposable.
My wife would say “eat a donut and beef yourself up a little”. Most people with a little extra body weight have a lot less issues with infusion set cannulas. That would be the cushion that you’re looking for. Some of us don’t have it. Maybe this is the foam tape idea that you have. The thickness of it would need to be mm thick, and not in microns.