leave 1U room for airflow. UPS's generate lots of heat and you dont want it contacting the bottom of the next server up. Other than that, do what you like.
p.s, if you can afford, dont bother with rack mounted UPS. They aren't as efficient, they cant support an entire cabinet, they are very very heavy and are a pain to actually rack mount given their weight. We had one or two 3200VA units in every cab and it just doesnt scale properly and we were forever having issues with them. We got shot of all of them and replaced with 2 30KVA units which provide power to all the commando sockets in the rooms.