But who says that is the same amps amount as what the Imp is when you divide the array output watts by the controller's Vmp?
You're trying to tie together two measurements?
The current produced by the panel array will be, at best, slightly more than the controller output because of the controller's less than total efficiency...and... by the amount of draw being dictated by the battery. In the case of shading, the current output of the panel array will be less and therefore, the controller's output would be less.
Does that explain a discrepancy?