Should be easy enough to science if no one has the answer.
Nope, the things have to be on the same z-level.
When I built zoo cages, traps, statues on a wall and had dwarves meet below, no admiring thoughts appeared (the builder was excluded from the test group). The duration of this test was one season. However marching a group of dwarves over a set of the same buildings at ground level instantly granted those thoughts.