Field help (SPCUOMCNV) 

No

If the sales unit is different to that of the price list line, the price list is not used.

Yes

If the sales unit is different, the quantity and amount criteria for the price list are converted according to the unit conversion rates table.
If no conversion is set up for the sales and price list units in this table, the price list amounts are considered using a conversion rate of 1.

The unit conversion cannot be applied for the grouped price lists.