If you have to spend $100 or so on a DC/DC converter, you might as well spend that going to MPPT from PWM and get the buck converter that comes with the MPPT. (for a long term set-up using 24v)
I was just looking at what you could do with the tools at hand if you were caught with a suddenly dead MPPT controller and have a 24v panel and only a 12/24 PWM controller lying around as a spare. Also when your battery bank is able to become 24v with a wiring change.
Another reason to have two 12v panels instead of one big 24. You can still be 24 but could go 12. However the price of 12s is becoming a problem. :(