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Yes, PSK is in effect. The down ended with the IW. This is no different than the ball rolling to a stop and declared dead with no attempt by R to gain possession or the ball being kicked OOB. It's still a PSK situation. K is not going to be in possession after the down is over, they gave it up with the kick.
I believe what you have instead is the interesting situation of whether K wishes to accept the penalty. If they do, standard PSK applies. If they do not, you now have an IW during a looseball play, which means you replay the down. Could happen depending on the kick, where the foul happened & what kind of field position that may generate after the PSK enforcment.
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