Besides the actual voltage drop comparison between the low amps at "24v" and the higher amps at "12v" is that the voltage drop with PWM doesn't matter very much for getting your "expected amps." Those amps are based on getting the Isc of the panel to the battery
It matters a lot for 24v MPPT which has the amps output very much affected by the voltage input to the controller.
They are affected the same on the part from controller to battery though, which are both at "12v"
http://www.calculator.net/voltage-drop-calculator.html?material=copper&wiresize=2.061&voltage=12&phase=dc&noofconductor=1&distance=35&distanceunit=feet&eres=18&x=49&y=10