Yes....my company did the "maths"
No. They did not at least not in the low-power solar segment.
It is probably not worth to try to explain that to you, but let me do it for the others, capable of understanding things a bit deeper than hammering simplistic paradigms:
Designing a low power outdoor off grid solar power using small panels is just a different challenge than claiming that this or that where
always superior!
The right approach is to consider the worst case, being a succession of freezing winter days with only a few hours of scarce light.
The panel will only deliver a 5% maximum of its nominal power, and that for just around 4 hours a day, the rest of the time the circuit will be consuming power, so it is absolutely capital to get the minimum quiescent power drain at all.
During the few hours, where the panel provides power, it must feed enough power to recharge the battery for at least the next 20 hours, whilst keeping distributing power to your device all the time.
Under these conditions, MPPT is an underperformer: a 12V class panel will deliver a Vmp just slightly above the battery voltage and MPPT only works acceptably, when there is enough voltage gap available.
4v is the bare minimum, which is then not given the SCC will not even start, the whole day is lost.
On the other side, if you catch a sunny day, the battery will be fully charged at 11:00 and the SCC will be clipping power all the remaining time.
MPTT is then completely useless.
That is the very reason why I designed
Soft Power to provide the two approaches in the same SCC:
-MPPT to be efficient for a couple of hours to be sure not to miss every sunshine minute for charging.
-PWM to run for the rest of the time, when the battery is fully charged or when there is not enough panel voltage available to run MPPT efficiently.
To gather experience, I am able to switch arbitrarily between both operation modes any time.
After two winters of data gathering, permanently analysing the charging process using different panels I came to the conclusion, that this overall complexity is not really necessary.
A plain simplistic PWM running all the time is almost as efficient.
MPPT generally requires a bigger panel, returned more days with an empty battery and is only running acceptably well in that context when using a 12 V class panel with a 6V battery.