Not exactly as there will always be power losses in the conversion process. Transformers can be up to 99% efficient and MPPT controllers as high as 98%. It a moot point though so the concept is correct.
Nah. If the panel voltage were always correct there would be no need for a controller. Regardless a PWM will always have a forward bias voltage drop of approx 1 volt in the FET junction. So say 13 volts @ 7.69 amps (100 watts) comes out at 12 volts @ 7.69 amps (92 watts) 0r 92% efficiency which is lower than MPPT 95 to 98%.
This is what makes MPPT controllers so much better. When using a PWM controller on a 12 volt battery you are forced to use panels made for 12 volt batteries that have a Vmp of 17 to 18 volts. It has to be to be able to supply a charging voltage up to 16 volts + 1 volt for forward bias voltage.
MPPT allows you to use much less expensive Grid Tied Panels and much smaller less expensive wiring between panel and controller. There are some MPPT controllers that you can use up to 100 volts on a 12 volt battery. In that case you input 100 volts @ 1 amp and out with 12 volts at 8.16 amps.
Nah. If the panel voltage were always correct there would be no need for a controller. Regardless a PWM will always have a forward bias voltage drop of approx 1 volt in the FET junction. So say 13 volts @ 7.69 amps (100 watts) comes out at 12 volts @ 7.69 amps (92 watts) 0r 92% efficiency which is lower than MPPT 95 to 98%.

This is what makes MPPT controllers so much better. When using a PWM controller on a 12 volt battery you are forced to use panels made for 12 volt batteries that have a Vmp of 17 to 18 volts. It has to be to be able to supply a charging voltage up to 16 volts + 1 volt for forward bias voltage.
MPPT allows you to use much less expensive Grid Tied Panels and much smaller less expensive wiring between panel and controller. There are some MPPT controllers that you can use up to 100 volts on a 12 volt battery. In that case you input 100 volts @ 1 amp and out with 12 volts at 8.16 amps.
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