It matters if you have limited space.

Which is rarely an issue in commercial wind farms

But it is an issue in the space-and-sunlight constrained UK, where the sunniest land is also the most populated, and populated by a very development-suspicious population.

It basically never makes sense to put pannels in those areas except for virtue signaling. 24% efficient panels would cost more than their lifetime earnings because the volume is too low and mfg process too complicated and can’t compete with good enough 18% panels that are used in most applications