I definitely had a corrupted CD-R backup that would kernel panic OS X, Windows 2000, and Linux, circa 2003.
Though, most of my OS X kernel panics were due to a GPU slowly going bad and randomly corrupting memory (both under OS X and Linux, when in a particular graphics mode).
QNX is the only OS that I've pushed hard and never seen a kernel panic. BeOS was nice in that my (userspace) ethernet driver would crash overnight most nights, and I'd wake up to a prompt saying "I'm going to restart the crashed driver? Okay?", but I could reliably kernel panic BeOS with some dodgy semaphore code in userspace.