I would suggest any PV would benefit from an MPPT regardless of system voltage but it's the Watts that really matter, an MPPT does't really help that much until you exceed 400 Watts below that the benefit vs the extra cost and lower life expectancy of an MPPT is questionable.To use a 24 volt panel efficiently you would want a MPPT controller.
But having said all that I have an MPPT on my 80Watt panel as it is slightly more efficient on my partly shaded panel when parked in the driveway and I got it cheap


