What counts is the TOTAL VOLTAGE DROP, not theory, not tables nor calculations, actual real-life-performance measured voltage drop. With MPPT it would be between potentials AT THE PANEL and at the terminals NOT THE WIRE at the controller. Then add that to the loss between the OUTPUT TERMINALS of the controller and the battery STUDS, the actual part that is part of the battery. Each termination must be treated separately and seriously. Every junction in that system. It can all add up to SERIOUS voltage drop - bit by bit, junction by terminal.
I am so "serious" with an installation I use special colloidal copper paste compound where terminals meet copper wire, every last screw joint. Nothing solderable is left unsoldered.
Twelve watts is one amp at 12 volts. One ampere hour. Perhaps six amp hours per day. Times that by 365 days. TWO THOUSAND ONE HUNDRED NINETY AMP HOURS -L O S T
Personally I cannot tell my customers that this kind of loss is inevitable and tolerable. Imagine the loss with a SERIOUS system. Pulling a stunt like that with someone who pays for my time would result in bullet holes appearing in my vehicles and possibly me.
Yes I know 12 volts is not 14 volts. Nor are six cells 14 volts.