I'll add some more information here about my setup, as well as an interesting observation today. I do not use Soundflower, AudioHiJack, AirFoil, etc. I am on a brand new MacBook Pro Retina 13" (late 2013). Others have noted that even those models in-store (with obviously no 3rd party audio haxies installed) show these symptoms. So, these utilities could exacerbate the problem or even possibly reveal similar symptoms. But, I don't think those are the root cause.
For my part, I am using Bose QuietComfort 15 headphones. These headphones come with two sets of audio plugin cords: one that is a straight headphone cord and one that is a combination headphone/microphone/remote control cord. I have been using the combination cord the entire time I've seen this issue, and I consistently see this issue with kernel_task spiking every time I come out of sleep with the headphones connected with this combination cord.
Today, for grins, I tried using the regular headphone cord instead, after seeing the kernel_task issue several times already (with the combo cord). To my surprise, kernel_task spikes when coming out of sleep, but only for a couple of seconds - consistent with a sleeping system waking up. It then settles back down into the 1-3% neighborhood. I tried this multiple times, with the same behavior. I also noticed that, in the System Preferences -> Sound window, the Output stays the same no matter which cord is used (they both change to Headphones instead of Internal Speakers). But, when the combo cord is used, the Input changes from Internal microphone to External microphone. I thought, maybe the electrical contacts on the cords were different and triggering something, and they are. The combo cord uses 4 leads instead of just the 3 on the regular cord. No doubt, this is the detection mechanism for the microphone or remote control.
All that to say that the microphone is the only thing that appears to be activated upon insertion of the headphone cord. The kernel_task issue happens regardless of whether anything is actually played back on the headphones, so it seems to be an initial condition issue. Switching from Internal microphone to External microphone may be what is triggering this. Unfortunately, unlike my 2009 MacBook Pro, this 2013 MacBook Pro doesn't leave the option of Internal microphone once the headphones are plugged in. It is one or the other.
So, maybe the microphone detection is the root cause?