MPPT controllers don't create electricity, but they do take a 130 watt panel that does not really deliver 130W to the battery due to match issues and adjusts the voltage and current to match the battery to allow more of the 130W output to get to the battery. If you want the gory details get out your calculator ( or slide rule for us old-timers) and see the link below.
http://www.windsun.com/ChargeControls/MPPT.htm