When the panel output current gets near the controller rated current, the MPPT makes huge sense.
For example, 320 watts of panel put out about 20 amps (seems all the MPPT controllers are rated for 25 amps). So for the cost of an MPPT controller assuming its $100 over a non MPPT capable of 20 amps, you get an extra
320 * .2 = 64 watts. 64 watts of panel is a lot more expensive than the extra $100 for the MPPT controller. Even at 130 watts, the MPPT probably starts to make sense.
Ive got 60 watts of solar panel now consisting of a 20 watt panel permanently on the deck just in front of the mast (not a very good location) and a 40 watt panel on a pole mounted off the rear railing - there is already a thread on this on the trailer forum
http://forums.macgregor.sailboatowners.com/showthread.php?t=110799
With 60 watts, Im in pretty good shape for extended cruising as long as I dont have some sort of fridge. The boat is currently on a mooring so now I have to find ways to use some of that extra power. Some nights Ill rig up a string of LED Christmas lights on a light activated timer. I dont know if this is a legal "anchor light" or not, in this case it doesnt matter since boats are not allowed to used on this lake at night.
A little off subject but I was taking pictures of the boat/lights this Saturday night. There was a Thunderstorm in the distance and some of the pictures had the sky lit up.
One of the pictures is very interesting as it is an UPWARDS heading lightning bolt.. The storm was over Guffy Colorado and aliens are known to live there so maybe that explains things.