Actually, the answer is rather clear and depends on the type terrain. In general, if you can't see a unit, you can't shoot it. This means that a sniper unit sitting on top of a ruin can't shoot units hiding in floors below them, because they can't see them and vice versa, unless there are holes in the floor. If the snipers can see any part of the unit below (for example because one member is outside), the can freely shoot them. As for the benefits of cover, these are handled by the terrain traits. For example, dense area terrain will never apply it's penalty to hits to a unit shooting out of it, even if the target is in the same terrain piece. For obscuring, you never get obscured by the terrain piece your are standing on. So once again, it would have no effect on units shooting each other in the same ruin. Light cover, heavy cover and defensible don't care where the other unit is, as long as you are eligible for the bonus, you get it. Both units would get the benefit of cover in this case. For example, the unit from below is charging the snipers, they would benefit from heavy cover and defensible, while the charging unit can use the light cover bonus against their overwatch shots.
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