The idea is that for the health of the controller you don't want to do a 3s/2p pumping in 112v and then strap on a 2s set only pumping 90volts. Having voltages that far off from each other and going into the same MPPT causes "Bad Things" to happen as the voltages try to equalize out. Think about what would happen if you tried to plug a 12v battery into a 120v wall outlet. Magic smoke, fireworks, angry wife, you know the drill.
If you're only using 8 panels and connecting them up in 3s strings, then the last two panels need to go to another controller so the voltages don't try to burn each other out. 2 controllers connected won't fight each other since both controllers are working with different input numbers, but output is the same.
Yes, your concept of overpaneling is correct, the theory being that on paper if every panel was running at 100% spec you would fry the system, but in reality we don't have 3 suns that could hit panels from all the angles at the same time and as long as you're not exceeding your VoC or amperage at any one time you're still good.
Also when calculating your VoC, add 20% for stupid cold weather efficiency boost to your calculations. Panels work better cold than hot and it can potentially push you right over the edge into magic smoke territory.
Does that make sense to anyone but me?