If you really want it to be a rollcage you shouldn't use square tubing.
Round tubing has the same strength characteristics all the way around the tube. Square tubing has different strength profiles depending on where the force is applied.
If you ever roll you don't know where the force will be exerted on the tubing -- round tubing will react the same way no matter where the force comes from. Square tubing will be very strong in certain situations and less strong in others.
For safety, I'd stick with round tubing if you want it to protect something in a roll.
If its just to be a rack for the flat bed square tubing should be ok.