Source model — the series
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The source that is not a source
An ideal voltage source holds its voltage at any current, which makes it the flattest line in the subject and the most commonly assumed model in it. Its edge is a current, set by one resistance nobody draws — and past that current the model is not approximately right, it is describing a different object.
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The load a curve recommends
The maximum power theorem says to match the load to the source's internal resistance, and for a straight-line source the internal resistance, the slope and the open-circuit voltage over the short-circuit current are one number. On a photovoltaic panel they are three: the slope at the maximum is 3.6717 ohms, the load there is 3.6717, and the open-circuit voltage over the short-circuit current is 3.9709 — and a quarter of the open-circuit voltage times the short-circuit current, which is what a straight line would deliver, is 24.81 watts against the 80.99 that is there. The theorem survives with the incremental resistance in place of the internal one, and it survives only where the characteristic has a slope: on a supply whose current limit folds back, the most power is delivered at a corner.