The numbers you are using are mostly for ball park planning.
For example the MS MPPT 60 has a limit of 60A. So for bulk charging at 14.8V the watts to the BATTERY are 14.8*60 = 888W. And the CC input watts have to account for the controller efficiency. And the array watts have to include wiring losses.
The Midnight numbers might be a reflection of the almost 2x watts that are involved for 24V vs 12V - think electronics heating and efficiency. It might even involve the efficiency of cooling the electronics with the fan.
