8 circuits at 20 amps each? Sounds like a serious operation. If he's sending out spam, break stuff for us, will you?
I see a significant load there. Add in the lighting and HVAC requirements, and my first thought is: this is too big for a home operation.
Let's start at the very beginning.
For tax reasons alone, this room should have it's own meter. I doesn't have to be a PoCo account; he can tenant meter it.
The next stop is a transfer switch; looks like you'll want a 200 amp one.Then he's ready if he ever wants that 50Kw generator. At least put the can in; you can probably buy the guts later.
Then there's a 1:1 transformer, 48Kw, to isolate the power; helps reduce transients.
Next is a BIG pull can / splice box .... if you want the HVAC on the UPS. If not, skip the can, and put in a panel.
The panel is next. I'd consider adding a surge suppressor at this point. That's another $2K expense.This may not be necessary, as the UPS's may have surge protection built into them.
When you get to each rack, I'd incorporate a separate UPS into each rack. Your circuit supplies the UPS, and the UPS then powers the servers. When not supplying back-up power, the UPS serves to protect everything from transients.