Panel Vmp must be 3-5v over battery charging, I.E. ya need to have at least 17v to charge a 12v, and 31v to charge a 24v, but anything above that is wasted.
You still need the minimum. A 40v panel will charge a 24v battery because the MPPT can take the higher voltage and kick it down to lower voltage. A 17v panel (your bog standard "100w panel") doesn't get kicked up to feed a 24v. It goes down, not up.
MPPT gives you Voltage Down -> Amps Up
PWM gives you Voltage Down -> Panel Amps max
Neither will give you Voltage Up