I'm assuming that yes, but I can't seem to find any documentation. Can someone confirm?
Yes, you can log at any IRQL. It all ends up being ETW and coming through some variation of EtwWriteXxx:
You can call EtwWrite at any IRQL. However, when IRQL is greater than APC_LEVEL, any data passed to the EtwWrite, EtwWriteEx, EtwWriteString, EtwWriteTransfer functions must not be pageable.
EtwWrite function (wdm.h) - Windows drivers | Microsoft Learn
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