My story is that the PWM passes the panel amps along and panel amps do not drop with higher panel temperatures. Nothing to do with the controller as such.
MPPT amps output is based on the watts output, which is based on the watts input, which is reduced by higher panel temps. So MPPT amps is reduced by panel high temp and PWM amps is not.
That is why, IMO, last year with the 230w I got 15.5a vs 14.4a PWM with a cooler panel, but only 13.5a vs 14.5a with the panel hotter.
However, this is getting tangled up in the 24-12 vs 24-24 and the 60 vs 72, and the controller heat "inside the closed box" so it seems to be not as simple as I thought!
If I had two 36 cell 12s and could swap them series and parallel it would be easier to compare. One 60 is not the same as two 36s.