UPS should eat the cost of it. It's up to UPS to successfully deliver it. What actually winds up happening, I don't know. I always have heard that UPS will have to eat the cost.
I had somewhat the opposite experience with Best Buy. I had a UPS delivery scheduled, and it was apparently signature required. Got a note on the door. I call, ask if I can pick it up at the local distribution location, as I know where it is. I was told no...that Best Buy had restricted it so much, I could only take delivery at my home, I could not pick it up anywhere. They would let me note on the form that I could let them drop it no signature required, but if anything happened, it was on me. I really found that annoying...if you have to have a signature when people are working, how about letting us stop by the distribution center on our way home from work to get it. Nope.
As a Dish employee, my opinions are my own, and do not represent my employer in any way, shape, or form.