If you max out the roof with 12v panels you can go MPPT to get a bit more when the panels are cool, which is a lot of the time.
If you have MPPT already, you can do better by going 24-24 instead of 24-12 for the controller efficiency gain.
If you have 60 cell panels and 24-24, it looks like MPPT and PWM are equal. In theory, 72 cell panels and 24-24 will get you that same MPPT advantage as with 36 cell 12-12.
In my case, 24-12 MPPT with a hot 60 cell panel gets fewer amps than I would get with 12-12 PWM at the same panel wattage and temperature with 36 cell panels.
I have not read up on 60 vs 72 cell, but there must be a ton of info on that.