As folks are saying, there are already commercially developed panels at 24.7% [1] that should ship within the next year. The existing fleet of Maxeon 3 are apparently going to be 24% this quarter, rather than the 22.7% in the actively shipping parts [2].

Like cache miss ratios, it's hard to remember that 25% is a 10% improvement in efficiency over that 22.7% (and 4% over the 24% claim). But as jacquesm mentions, what matters for system design is either $/watt (installed!), total generation, or whatever other metric. Efficiency might get you more panels on a roof, but so could different panel sizing! One more panel because the sizing works out could easily be 5%.

tl;dr: it's interesting research, but shouldn't affect purchasing decisions.

[1] https://mediaroom.maxeon.com/2023-06-01-Maxeon-Solar-Technol...

[2] https://maxeon.com/us/sites/default/files/2023-05/sp_mst_112...