OpenCV TypeError: Expected cv::UMat for argument ‘src’ – What is this?

src is the first argument to cv2.cvtColor.

The error you are getting is because it is not the right form. cv2.Umat() is functionally equivalent to np.float32(), so your last line of code should read:

gray = cv2.cvtColor(np.float32(imgUMat), cv2.COLOR_RGB2GRAY)