Another aspect (!) of flat vs tilted by season is how the sun goes around more than 180 degrees in "summer" vs less than 180 degrees in "winter."
Macslab says for a South facing panel optimum tilt angle in summer, you have the correct tilt for noon, but then the sun will be behind the panel early and late in the day. To get that light the panel needs to come down. In fact you get more light when it is flat than when tilted for a time in there, but the amps are low of course.
So they say to compromise and get some of that early and late light with an "optimum" tilt lower than what is right for mid-day. If the sun is really high at noon such as when you are closer to 24N Lat your correct tilt will be less at noon, and there will be little difference if you just leave it flat all day.
That all works out, but then in winter the sun goes around less than 180, so it can't get behind the tilted panel. So you don't have to compromise much on the tilt like you do in summer to get optimum AH.
So those who just leave them flat for the summer and only tilt them up for their time Down South in winter are getting by ok.