Yes.
I _just_ upgraded the kernel from 2.4.22 to 2.4.23 and had to upgrade the alsa pkgs, also, to make it work correctly in KDE..........However, I didn't use the kernel-ide and kernel-modules pkgs when upgrading. I used the kernel-source pkg and compiled from the source.
It seems the newer alsa pkgs (v0.9.8) won't work correctly without the upgraded kernel, cause I had probs in the past when trying to upgrade alsa without upgrading the kernel, and also had probs upgrading the kernel without upgrading alsa, when starting the KDE gui. The problem was not finding /dev/dsp when KDE started.
I also found that it's better to upgrade the kernel first, and then upgrade alsa.
HTH