Buggy python submission (verdict: Runtime Error):
from itertools import chain

H,W = map(int,input().split())

A = tuple(tuple(map(int,input().split())) for _ in range(H))
B = tuple(tuple(map(int,input().split())) for _ in range(H))

dp = {(0,0) : {(A[0][0]-B[0][0])%160, (B[0][0]-A[0][0])%160}}


for t in range(1,H+W-1):
    ndp = dict()
    for x in range(max(0,t-H+1), min(t+1,W)):
        y = t-x
        d = A[y][x]-B[y][x]
        if x > 0 and y > 0:
            ns = set(k%160 for k in chain((v+d for v in dp[(x-1,y)]),
                            (v-d for v in dp[(x-1,y)]),
                            (v+d for v in dp[(x,y-1)]),
                            (v-d for v in dp[(x,y-1)]),))
        elif x > 0:
            ns = set(k%160 for k in chain((v+d for v in dp[(x-1,y)]),
                            (v-d for v in dp[(x-1,y)]),))
        elif y > 0:
            ns = set(k%160 for k in chain((v+d for v in dp[(x,y-1)]),
                            (v-d for v in dp[(x,y-1)]),))
        else:
            ns = set()

        ndp[(x,y)] = ns
    dp = ndp

print(min(dp[(W-1,H-1)], (160-v for v in dp[(W-1,H-1)] ))


Fixed submission:
import numpy as np

H,W = map(int,input().split())

A = np.array(tuple(tuple(map(int,input().split())) for _ in range(H)))
B = np.array(tuple(tuple(map(int,input().split())) for _ in range(H)))

D = np.abs(A-B)
del A,B

if W > H:
    W,H = H,W
    D = D.T

L = D.max()*(H+W-1)+1
dp0 = np.zeros((W,L), dtype=bool)
dp1 = np.zeros_like(dp0)

dp1[0,D[0,0]] = True
for y in range(H):
    for x in range(W):
        d = D[y,x]

        dp1[x,d:] |= dp0[x,:L-d]
        dp1[x,:L-d] |= dp0[x,d:]
        dp1[x,:d] |= dp0[x,d:0:-1]
        dp1[x,d:] |= dp1[x-1,:L-d]
        dp1[x,:L-d] |= dp1[x-1,d:]
        dp1[x,:d] |= dp1[x-1,d:0:-1]
    dp0,dp1 = dp1, np.zeros_like(dp1)

print(min(i for i,v in enumerate(dp0[-1]) if v))

Buggy python submission (verdict: Time Limit Exceeded):
from itertools import chain

H,W = map(int,input().split())

A = tuple(tuple(map(int,input().split())) for _ in range(H))
B = tuple(tuple(map(int,input().split())) for _ in range(H))

dp = {(0,0) : {abs(A[0][0]-B[0][0])}}

for t in range(1,H+W-1):
    ndp = dict()
    for x in range(max(0,t-H+1), min(t+1,W)):
        y = t-x
        a,b = A[y][x], B[y][x]
        d = a-b
        ns = set()
        if x > 0:
            s = dp[(x-1,y)]
            ns |= set(chain((abs(v+d) for v in s),
                            (abs(v-d) for v in s)))
        if y > 0:
            s = dp[(x,y-1)]
            ns |= set(chain((abs(v+d) for v in s),
                            (abs(v-d) for v in s)))
        ndp[(x,y)] = ns
    dp = ndp

print(min(dp[(W-1,H-1)]))


Fixed submission:
import numpy as np

H,W = map(int,input().split())

A = np.array(tuple(tuple(map(int,input().split())) for _ in range(H)))
B = np.array(tuple(tuple(map(int,input().split())) for _ in range(H)))

D = np.abs(A-B)
del A,B

if W > H:
    W,H = H,W
    D = D.T

L = D.max()*(H+W-1)+1
dp0 = np.zeros((W,L), dtype=bool)
dp1 = np.zeros_like(dp0)

dp1[0,D[0,0]] = True
for y in range(H):
    for x in range(W):
        d = D[y,x]

        dp1[x,d:] |= dp0[x,:L-d]
        dp1[x,:L-d] |= dp0[x,d:]
        dp1[x,:d] |= dp0[x,d:0:-1]
        dp1[x,d:] |= dp1[x-1,:L-d]
        dp1[x,:L-d] |= dp1[x-1,d:]
        dp1[x,:d] |= dp1[x-1,d:0:-1]
    dp0,dp1 = dp1, np.zeros_like(dp1)

print(min(i for i,v in enumerate(dp0[-1]) if v))