We deploy urpf strict on all customer end-host and broadband circuits. In this scenario urpf = ingress acl I don't have to think about.
We deploy urpf loose on all customer multihomed DIA circuits. I dont this makes sense - ingress packet acl would be more sane.
Any flavour of urpf on upstream transit or peering would be challenging. Ingress packet acl dropping source = own+customer prefix might make sense depending on your AS topology.
You might argue that ingress packet acl would be operationally simpler on customer and upstream, as you could cover all scenarios.