Official comment
Maps Made Easy will allow the upload of images up to 40 degrees up from nadir. Any higher than that and the images will be including the horizon which is warned against in the Data Collection guidelines.
Basically, feel free to tip the gimbal up a bit but if you tip it up too far the images won't be accepted by the DJI Specific workflow. The Classic workflow will still accept them but you won't get any discounts.
Also, you can't run free jobs with the Full 3D setting.