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You can consider the problem of counting hypergraphs on n vertices with specified degrees of the vertices as counting partitions of a multiset in which each block is a set. Some references for this problem can be found in my paper Symmetric Functions and P-Recursiveness, J. Combin. Theory Ser. A 53 (1990), 257–285, people.brandeis.edu/~gessel/homepage/papers/dfin.pdf
The sum in question is $n!^p$ times the coefficient of $x^n$ in $$\biggl(\sum_{j=0}^\infty \frac{x^j}{j!^p}\biggr)^s,$$ so the techniques of Section VII of Flajolet and Sedgewick's Analytic Combinatorics (algo.inria.fr/flajolet/Publications/book.pdf) might be helpful.
As I recall, this problem is discussed in Riordan's Introduction to Combinatorial Analysis, but I don't have my copy handy. You might also be able to find some relevant references by searching for "discordant permutations". On another aspect of the question, although the number of possible $\tau$ depends on $\sigma$, this number is close to $n!/e^2$ independently of $\sigma$. Stronger asymptotic results on the number of ways to add a row to a Latin rectangle can be found in C. D. Godsil, and B. D. McKay, Asymptotic enumeration of Latin rectangles. J. Combin. Theory Ser. B 48 (1990), 19–44.