Neil
As has already been concluded (for the KL26), it is not possible to use the FLL as USB source due to its high jitter. 32kHz can also NOT be used by the PLL since the PLL requires an input reference between 2MHz and 4MHz.
This means that you can only use a higher frequency crystal or osillator (8 MHz is typical).
This is the MCG diagram for the KL26 with the only option that you have for the chosen chip if you want to also have high accuracy RTC operation and USB:

Note that the user manual forgets to show the PLL input divided (1..25) so EXTAL 2M, 4MHz, 6MHz, 8MHz etc. are in fact all suitable (for 48MHz core and USB).
You will need an external 32KkHz osciallator on RTC_CLKIN.
This is a standard setup for the KL26 in projects like you are planning.
If you prefer to save the 32kHz oscillator and don't require highly accurate RTC operation and wake up for low leakage modes you can still use the LPO to clock it. Or you can just not use the RTC since it can easily be accurately performed in SW from the main clock, including retaining the time/data across SW resets (the uTasker project has this option to completely emulate a more capable RTC like this without any HW RTC requirements).
I don't think you need to be worried about the KL27 in comparison to the KL26 for USB. The USB controller is identical apart from the new 48MHz IRC. I have used it in many newer processor without any issues and Freescale has proven USB certification on K22 and K64s, which have the (exact) same design as the K27.
>>I see you are planning on being a SOM vendor for a MKL27Z, but google can't translate it so I've no idea what it says.
I am not sure but you may be referring to the "Coffeebrain Capuccion-KL27". This is a project developed at the Universidad de Los Andes in Colombia which I am not involved with directly - I don't know whether they are selling the board or just using them for university course work but the uTasker project was used by them and the board is supported in it (and simulated) so that they can make use of USB-MSD and the SD card. From circut diagram to complete working project took about 2 hours - I never saw the real board because I just plugged it into the simulator, sent the setup and they build the project with KDS and verified that all worked successfully on the real hardware.
Regards
Mark
Kinetis: µTasker Kinetis support
KL26: µTasker Kinetis FRDM-KL26Z support / µTasker Kinetis Teensy LC support
KL27: µTasker Kinetis FRDM-KL27Z support / µTasker Kinetis Capuccino-KL27 support
USB User's Guide: http://www.utasker.com/docs/uTasker/USB_User_Guide.PDF
Composite USB: µTasker USB Device Configuration
RTC/Time Management: http://www.utasker.com/docs/uTasker/uTasker_Time.pdf
For the complete "out-of-the-box" Kinetis experience and faster time to market