MPPT has no way to detect panel wattage. Power is the product of volts and amps and the controller searches for the point on the IR curve where it can maximize that product and convert the power to battery voltage and amps. That's how you can get 40A to charge the 12V batteries from 8A panels for example.
Voc is not a factor since the panel is producing amps so it's not operating open circuit and the panel voltage will be less than Voc. Voc or any input voltage to the controller is a factor due to electronic limitations.
At 60A the MS-MPPT-60 will start derating at 140V input down to 0A at 150V. 150V is the stated maximum voltage.