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Cefiar
This means: You still need to have wiring (and electronics) that can handle twice the current if you're using a heating element that was previously used at 12V, when using it at 24V.
If you had written "voltage" instead of "current", then yes, I'd agree. Current, however, is usually limited by the warming of the involved wires/components and PWM pulses are way to short to warm something up with a single On period. As such, 2 amps with 50% PWM equal 1 amp with 100% very well.