Power Distribution Unit (PDU) typically refers to pieces of equipment in the power delivery chain. One is the combination transformer/breaker panel that is often used between a UPS supplying voltage higher than that used by the IT equipment and the cabinets whereas other one is the smaller "power strip" like device that is used inside the rack to distribute power to the IT equipment.
Figure: Avocent PM2008H-401 1U Horizontal 1-ph 32A 220/230/240V with IEC 309, 10 C13 ports












