As far as pricing;
MPPT will extract more wattage.
24v panels tend to be lower cost per watt (try to pick up as shipping adds quickly on large panels)
MPPT allows panels in series saving the cost and complexity of a combiner box and heavier wire.
MPPT controllers often have more features such as adjustable voltage, absorption time and temperature compensation.
Best to price out both systems and decide how much you really save vs. the features.
Lots of great systems can be assembled with 12v panels and PWM controllers.