I've put a lot of effort into UPS optimization. By default, each surface<->underground connection is only processed once every 5 seconds. I haven't done extensive testing with very large bases, but my expectation is that this will end up using considerably less UPS than, say, LTN, and I don't ever see concerns that LTN is too heavyweight for large bases.
There's also an in-game setting to change the update frequency, trading off more items "wasted" in buffers to allow for even less frequent processing, and thus lower UPS costs. As your base grows, you probably care progressively less about relatively small amounts of items sitting in buffers, and so you can reduce UPS cost as far as needed. I don't foresee any fundamental limits to this. You could have a connection that buffers minutes or hours of production, then transfers it all in a few API calls for almost zero UPS cost.