1. Cisco Wireless LAN Controller Configuration Guide
Release 8.5: In the "Configuring ACLs" chapter
the section "CPU ACLs" states
"CPU ACLs are configured to prevent or allow certain traffic from either the wired or wireless clients from reaching the controller CPU." This explicitly confirms the ACL applies to both traffic types.
2. Cisco AireOS 8.10 - CPU ACLs Configuration Example: The introduction of this document states
"CPU ACLs are an ACL that is applied to traffic that is destined for the controller's CPU. This can be traffic from wireless clients or from the wired side." This directly supports that both wired and wireless traffic are affected.
3. Cisco Catalyst 9800 Series Wireless Controller Configuration Guide
IOS-XE Amsterdam 17.3.x: While the question's menu path points to AireOS
the principle is identical on modern controllers. In the "System Management Guide > Configuring CPU ACLs" section
it describes applying ACLs to the control plane
which processes traffic from both wired and wireless sources destined for the controller.