Eco Worthy efficiency spec is >96%. It's probably better than that since you got a 24V panel and 24V battery. I'm questioning if this controller is finding the maximum power point. I'm speculating that it isn't finding mpp. The key is measuring panel voltage. What is it? 28.8V???
On further review, if your panel has 60 cells, then I can see you having problems when using a 24V battery. A typical 12V panel has 36 cells. Therefore, a typical 24V panel should have 72 cells. The 60-cell panel at 45C is running out of voltage when operating in 24V mode.
Still, when using a 12V battery, the 60-cell panel should be ~8% better than pwm. This could be a tracking issue.