In the linux kernel source code in sysrq.c at line 415, there is a struct defined, what should happen when a certain key is pressed. So you see, no command in a terminal is excuted, instead of this, hard coded functions in the kernel are called. So, as long as the kernel is not crashed, you can press those keys, doesn't matter which application is running in the foreground, the kernel handles the keys pressed.
Here is the interessing part:
[...] 415 static struct sysrq_key_op *sysrq_key_table[36] = { 416 &sysrq_loglevel_op, /* 0 */ 417 &sysrq_loglevel_op, /* 1 */ 418 &sysrq_loglevel_op, /* 2 */ 419 &sysrq_loglevel_op, /* 3 */ 420 &sysrq_loglevel_op, /* 4 */ 421 &sysrq_loglevel_op, /* 5 */ 422 &sysrq_loglevel_op, /* 6 */ 423 &sysrq_loglevel_op, /* 7 */ 424 &sysrq_loglevel_op, /* 8 */ 425 &sysrq_loglevel_op, /* 9 */ 426 427 /* 428 * a: Don't use for system provided sysrqs, it is handled specially on 429 * sparc and will never arrive. 430 */ 431 NULL, /* a */ 432 &sysrq_reboot_op, /* b */ 433 &sysrq_crash_op, /* c & ibm_emac driver debug */ 434 &sysrq_showlocks_op, /* d */ 435 &sysrq_term_op, /* e */ 436 &sysrq_moom_op, /* f */ 437 /* g: May be registered for the kernel debugger */ 438 NULL, /* g */ 439 NULL, /* h - reserved for help */ 440 &sysrq_kill_op, /* i */ 441 #ifdef CONFIG_BLOCK 442 &sysrq_thaw_op, /* j */ 443 #else 444 NULL, /* j */ 445 #endif 446 &sysrq_SAK_op, /* k */ 447 #ifdef CONFIG_SMP 448 &sysrq_showallcpus_op, /* l */ 449 #else 450 NULL, /* l */ 451 #endif 452 &sysrq_showmem_op, /* m */ 453 &sysrq_unrt_op, /* n */ 454 /* o: This will often be registered as 'Off' at init time */ 455 NULL, /* o */ 456 &sysrq_showregs_op, /* p */ 457 &sysrq_show_timers_op, /* q */ 458 &sysrq_unraw_op, /* r */ 459 &sysrq_sync_op, /* s */ 460 &sysrq_showstate_op, /* t */ 461 &sysrq_mountro_op, /* u */ 462 /* v: May be registered for frame buffer console restore */ 463 NULL, /* v */ 464 &sysrq_showstate_blocked_op, /* w */ 465 /* x: May be registered on ppc/powerpc for xmon */ 466 /* x: May be registered on sparc64 for global PMU dump */ 467 NULL, /* x */ 468 /* y: May be registered on sparc64 for global register dump */ 469 NULL, /* y */ 470 &sysrq_ftrace_dump_op, /* z */ 471 }; [...]
Technically you can call them also in a terminal But, you write in a pseudo-file in the proc filesystem called /proc/sysrq-trigger. For example you can do a:
echo b >/proc/sysrq-trigger
... which instantly reboots the machine, without asking or warning or anything. It's the same as when you press SysRq - b.