#3: Salvo, your arithmetic is correct. 2.5% losses from 480W = 12W, not 1.5W.
#2: They have a well written manual. There are efficiency curves on the page 43. I believe, it's 98% up to 30A point. When there is 30A clipping, all bets are off. This is 30A unit. The current is clipped at 30A (or 30.5A according to tests). When the battery is 13.6V, 480W panel won't be utilized fully because the output can't be 34.5A (480*0.98/13.6).
13.6 is the float stage, right? Battery doesn't need a high current at that point. But if you are running high loads at this very moment, then yes, you need more current (and bigger controller). The closest one is MS45, 40-50% bigger in terms of amps and dollars. Or ... you can use this one, with 15% "losses" (4.5/30A). These 15% are not actual controller losses, they are losses due to exceeding the controller limit, which is in turn caused by high loads. Like Microwave maybe. I would rather get a cold one from fridge than run a MW on a hot sunny afternoon (when batts are in float), but tastes differ ;) ...