Language, language! Input volts being near output(ie same as battery) volts is when the MPPT controller is the most "efficient." 12-12 and 24-24 etc is more efficient than 24-12 and that is more efficient than 48-12.
I have a 100w 12v panel which I sometimes use. I have tried it with my $102 (US) Eco-Worthy MPPT and I do get more amps out of it than its Isc similar to what Salvo gets with his 12-12 set-up with his MPPT as shown above.
Locally, you see PWM controllers going for over $100 when you can get the Eco-W MPPT for the same or less price. I can see where somebody would want the extra AH from the MPPT from his small 12v panel.
Even if he went on Ebay instead of the local $100 job, and he bought a $15 PWM that would also run the panel, it would depend on his whole situation for how long if it would be "worth it."