if it were me I'd do neither and spend the money on more PV panels. Have some facing east-ish, some west-ish and some south. With solar so cheap now that's likely to be the best bang for your buck.
If that's not an option (limited space for e.g.), then personally I'd go for a single axis tracker. I actually have 470W of panels on a single axis tracker I built many years ago (when PV was >10x the price it is now). Is does have a manual seasonal adjustment but to be honest I don't bother adjusting it. The tracker allows the panels to operate at 100% f0r a large part of the day, but that's not the reason why it is useful - after all, if it is sunny all day then I've invariably got more energy than I can use and turn the tracker off to prevent the dump load boiling the water in my hot water tank. It is most useful on days when there is are a few sunny spells but it's generally cloudy (usual weather in these parts), as the tracker allows the PV to make good use of the sun regardless of the time of day when it appears, whereas a fixed south facing panel only makes good use of a sunny spell if it occurs late morning - early afternoon.
I don't use MPPT but then I use 30 cell PV panels which have a MPP around 30v which works well by direct connection to the battery (24v battery).