The way I read it, a mech with UMU can "move as a submarine unit" (pg 35), so would be allowed to be submerged at a depth of 0", i.e. surfaced. The way I play it, I lay the mech down on its front and use that for how large the unit is, meaning in depth 1" water a mech can either be fully submerged, or, floating on the surface. And that would allow it to exit depth 3" water from the surface of the water.
If I had to make a TO call, I'd judge that the base of the miniature is what the depth submerged to is, like a VTOL in the air. This would mean the base could be 'floating' at any depth level the water has, so again a mech could be fully submerged or surfaced, in 1" deep water. Bonus points awarded if you wiggle your finger in front of your lips while humming to make submarine propeller noises while moving the miniature.