the 100w/1A/100v scenario is out of the question, of course it would provide more than 1A @ 12v so provide the IV curve or Isc spec. This would not be a good PWM combination as you know you asked a rhetorical question.
Morningstar responded to my email suggesting that during regulation their MPPT controller operate at Vmp (last scan) and Voc. This is how current is tapered by spending more time @ Voc (zero power) than Vmp. Of course PWM during regulation operate @ batt V + voltage drop and Voc.
So BFL13 suggest that during abs there is no advantage since the battery determines how much it will accept and both controllers limit output.
It is unfair to compare a high voltage system (Vmp>20v) between PWM and MPPT. The high voltage system 'requires' MPPT for bucking to use the power.
BFL13 math is slightly off when he reduced 200w to 190w, that is only 5% less. another 10w for heating and ya get 12.1A @ 14v. Gee Isc can be over 6A for 100w panel with a low spec Vmp.
Now when Vmp is below battery voltage +vd, PWM and MPPT operate at the same voltage/power but increase the voltage and MPPT outperforms, another unfair comparison. MPPT only bucks, it does not transform 14v to 14.6v! nor does PWM.
NOCT Vmp of 16v! hell it gets hot here sometime, but then it get cooler, and the panels get hot.
It makes not sense to me to use 12v paralleled panels and mppt.