The greater the maximum power panel voltage is above the battery voltage, the greater the benefit of an MPPT over PWM will be.
To use some round numbers for easy math, lets say the panel puts out 18 volts at Vmp, current is 10 amps, and it's charging a 12 volt battery.
With an MPPT charger, the panel will run at 18 volts and 10 amps, so it will put 180 watts into the battery.
With the PWM charger, it will pull the panel down to the battery voltage, it will run at 12 volts, and 10 amps, and put 120 watts into the battery, 33% less than the MPPT.
If you put another panel in series, the new Vmp will be 36 volts at the same 10 amps...the new numbers will be:
MPPT runs at 36 volts and 10 amps, it will put 360 watts into the battery...double the single panel numbers.
PWM will STILL pull the panels down to battery voltage, so it's still at 12 volts and 10 amps, 120 watts...it sees no gain from the second panel...the greater Vmp voltage benefits the MPPT, but not the PWM.
If you put the second panel in parallel, it will have 18 volts Vmp, but 20 amps out, new numbers will be:
MPPT runs the panels at 18 volts, 20 amps, puts 360 watts into the battery.
PWM pulls down to 12 volts, at 20 amps now, puts 240 watts into the battery. It's making good use of the second panel now, but still trailing the MPPT by 33%.
Hope this helps you to understand the difference between MPPT and PWM.