There is only one file type that uses the .UPS extension:
UPS Patch File
Patch for game ROMs that can contain graphics, models, and other data; used for small and large patches; can be modified and applied to games using various UPS software utilities.
The UPS format is meant to be a direct replacement of the .IPS format. It supports any file size (it is not limited to 16MB like the IPS format), as well as bi-directional patching, which means that the same patch can patch and unlatch a game. The format also uses CRC32 checksums to guarantee patches are not applied to incorrect games and to maintain integrity.
Updated: January 3, 2018