I got around to modifying my Z80+KIO board so I could easily swap crystals and did a few quick tests with the few crystals that I have to hand. I used Grant Searle's CP/M monitor but modified for my setup.
With a 3.6864MHz crystal across the KIO XTALI & XTALO pins, SIO interrupts seem to work correctly with a Z80 crystal oscillator at 1.8432MHz, 7.3728MHz, 10MHz and 18.432MHz.
If I change the KIO crystal to a 7.3728MHz one (simply doubling the baud rate for the same code), and repeat, then the SIO interrupts seem to work correctly with a Z80 clock of 7.3728MHz, 10MHz and 18.432MHz.
The interrupts don't appear to work with the 1.8432MHz crystal oscillator on the Z80 and the 7.3728MHz crystal on the KIO.