Hello,
There are few things you need to understand.
In your case, you are performing -
1) Upgrade of Windows on 2 SEPM servers.
2) These are virtual machines.
3) SQL is on a different server.
Assuming, you are keeping the host name and Ip address as same.
When upgrading to the Windows on the machines, it is always recommended to uninstall the SEP installed on these machines, check this Article: http://www.symantec.com/docs/TECH197095
Secondly, before upgrading the Operating system, you would require to perform the disaster recovery steps. Check this Article: http://www.symantec.com/docs/TECH160736
and
since these machines are virtual machines, check these articles -
Check these Articles:
Symantec Endpoint Protection 12.1 - Virtualization Best Practices
http://www.symantec.com/docs/TECH173650
Symantec Endpoint Protection 12.1 - Non-persistent Virtualization Best Practices
http://www.symantec.com/docs/TECH180229
Symantec Endpoint Protection 12.1 & Virtualization
http://www.symantec.com/docs/TECH194383
Using Symantec Endpoint Protection in virtual infrastructures
http://www.symantec.com/docs/HOWTO8106
Does Symantec Endpoint Protection 12.1 support VMWare vShield?
http://www.symantec.com/docs/TECH175568
SEP 12.1.2 Best Practices on Citrix Virtual Desktops ( Provisioning Services) -Part 1
https://www-secure.symantec.com/connect/articles/sep-1212-best-practices-citrix-virtual-desktops-provisioning-services-part-1
SEP 12.1.2 Best Practices on Citrix Virtual Desktops ( Provisioning Services) -Part 2
https://www-secure.symantec.com/connect/articles/sep-1212-best-practices-citrix-virtual-desktops-provisioning-services-part-2
Hope that helps!!