Yes MPPT uses power--watts in and watts out. But the watts out is at the output of the controller. Amps to the battery from there to the battery is output watts/battery voltage. (Not sure which end of that wire's voltage to use for that!)
If there is voltage drop as seen at the battery then if output watts at the battery were the same as at the controller, then you would get more amps at the battery, so that's not right.
So you are saying to use the watts at the battery to divide by battery voltage to get amps to the battery I guess.
Yes, you do not use the power with PWM and some say that "wastes" power that MPPT does not. They forget the 10% power loss at the panel due to heat (10%) that does not affect PWM, line loss, and controller inefficiency, so when you do get to the output power/battery voltage you can be close to the same amps to the battery as with PWM.
Anyway, solar works however you do it.