Panel Wattage Rating Question (Midnite Mystery?)

Are we taking about pwm or mppt
For Pwm I chose to go by total amps not panel watts
There is voltage drop, not amperage drop I calculate Panel max amps times 14.xx
And use that for max input watts

But for mppt, the controller does volts to amps conversion, so I would use the max watts rating of the controller listing

I am on my tablet and did not read the minnite solar pdf
Might be nothing more than a typo