User custom dom0 sysrq value should go in the /etc/sysctl.d/ directory for overriding the kernel.sysrq = 16 from the /usr/lib/sysctl.d/50-default.conf file.
Example for reboot/poweroff/read-only/sync shortcuts:
[user@dom0 ~]$ cat /etc/sysctl.d/99-sysrq.conf
# System Request functionality of the kernel
#
# See https://www.kernel.org/doc/html/latest/admin-guide/sysrq.html for a list
# of values and keys.
# 176=128((r)eboot/p(o)weroff) + 32 ((u)mount) + 16 ((s)ync)
kernel.sysrq = 176