I think you pile everything together. Impossible to see, the future is.
First panels. If it's not too hot (I assume you're in some hot place where it's not freezing like here), hazy, and sun shines at 90 to panels, you're likely to get about 28A from your array. It'll be much less if the Sun is at 45 degrees to the panels. Note that it doesn't depend on your controller, battery, inverter, or anything else - only Sun, panel, and panel voltage.
Assuming the angle is not 90 degrees, your 23A seems reasonable. You can try tweaking voltage (without tracking) to see if you get more at a voltage which is sloghtly less (or slightly more). This way you'll know if it tracked your into bad voltages, or your voltages are good.
Efficiency. First your controller. It gets 1350W. Measure current between battery and controller as well as battery voltage. Multiply. Divide by 1350W - that's the efficiency of your controller. If you didn't try hard to keep it high, it might be less than 90%. 1350x90 = 1215. This doesn't depend on what inverter is doing.
Inverter also will have some efficiency, could be anywhere from 85% to 98%. This actually has nothing to do with the controller. If it gives you 1200W and you supply 1215W, batteries are discharging. Battery voltage is going to be 48 to 51V. If not, something's wrong with your measurements.
BTW: What kind of batteries do you use? Lead-acid? Then don't limit current. Discharged battery can take lots of current. Charged battery can boil out from much lesser current. If you want your batteries to last, you need to program some sort of charging profile.