Step 1: Determinant of P.
$P$ is an identity matrix.
\[
\det(P) = 1 \ (\text{non-zero})
\]
Step 2: Determinant of Q.
$Q$ is a diagonal matrix.
\[
\det(Q) = 1 \times 2 \times 3 \times 4 = 24 \ (\text{non-zero})
\]
Step 3: Determinant of R.
$R$ is a lower triangular matrix with diagonal elements 1, 2, 3, 4.
\[
\det(R) = 1 \times 2 \times 3 \times 4 = 24 \ (\text{non-zero})
\]
Step 4: Determinant of S.
For $S$, rows are linearly dependent (each can be written as a linear combination of others).
Hence,
\[
\det(S) = 0.
\]
Step 5: Conclusion.
Matrices with non-zero determinants are P, Q, and R.
Thus, the correct answer is (A).