Buggy python submission (verdict: Time Limit Exceeded):
H, W = map(int, input().split())
A = [list(map(int, input().split())) for _ in range(H)]
B = [list(map(int, input().split())) for _ in range(H)]

arr = [set() for _ in range(W)]
arr[0].add(0)
for y in range(H):
    nextarr = [set() for _ in range(W)]
    Ay = A[y]
    By = B[y]
    dh = H - y - 1
    for x in range(W):
        nextset = nextarr[x]
        d = Ay[x] - By[x]
        dw = W - x - 1
        lim = (dh + dw + 1) * 160
        for n in arr[x]:
            if abs(n+d) <= lim:
                nextset.add(n+d)
            if abs(n-d) <= lim:
                nextset.add(n-d)
        if x >= 1:
            for n in nextarr[x-1]:
                if abs(n+d) <= lim:
                    nextset.add(n+d)
                if abs(n-d) <= lim:
                    nextset.add(n-d)
    arr = nextarr
print(min([abs(d) for d in arr[-1]]))

Fixed submission:
H, W = map(int, input().split())
A = [list(map(int, input().split())) for _ in range(H)]
B = [list(map(int, input().split())) for _ in range(H)]

arr = [set() for _ in range(W)]
arr[0].add(A[0][0] - B[0][0])
for x in range(1, W):
    s = arr[x]
    d = A[0][x] - B[0][x]
    for n in arr[x-1]:
        s.add(abs(n+d))
        s.add(abs(n-d))

for y in range(1, H):
    nextarr = [set() for _ in range(W)]
    Ay = A[y]
    By = B[y]
    dh = H - y - 1
    for x in range(W):
        nextset = nextarr[x]
        d = Ay[x] - By[x]
        dw = W - x - 1
        lim = (dh + dw + 1) * 160
        #lim = 1280
        if x >= 1:
            arr[x] |= nextarr[x-1]
        for n in arr[x]:
            if abs(n+d) <= lim:
                nextset.add(abs(n+d))
            if abs(n-d) <= lim:
                nextset.add(abs(n-d))
    arr = nextarr
print(min([abs(d) for d in arr[-1]]))

Buggy python submission (verdict: Time Limit Exceeded):
H, W = map(int, input().split())
A = [list(map(int, input().split())) for _ in range(H)]
B = [list(map(int, input().split())) for _ in range(H)]

arr = [set() for _ in range(W)]
arr[0].add(0)
for y in range(H):
    nextarr = [set() for _ in range(W)]
    Ay = A[y]
    By = B[y]
    for x in range(W):
        nextset = nextarr[x]
        d = Ay[x] - By[x]
        for n in arr[x]:
            nextset.add(n+d)
            nextset.add(n-d)
        if x >= 1:
            for n in nextarr[x-1]:
                nextset.add(n+d)
                nextset.add(n-d)
    arr = nextarr
print(min([abs(d) for d in arr[-1]]))

Fixed submission:
H, W = map(int, input().split())
A = [list(map(int, input().split())) for _ in range(H)]
B = [list(map(int, input().split())) for _ in range(H)]

arr = [set() for _ in range(W)]
arr[0].add(A[0][0] - B[0][0])
for x in range(1, W):
    s = arr[x]
    d = A[0][x] - B[0][x]
    for n in arr[x-1]:
        s.add(abs(n+d))
        s.add(abs(n-d))

for y in range(1, H):
    nextarr = [set() for _ in range(W)]
    Ay = A[y]
    By = B[y]
    dh = H - y - 1
    for x in range(W):
        nextset = nextarr[x]
        d = Ay[x] - By[x]
        dw = W - x - 1
        lim = (dh + dw + 1) * 160
        #lim = 1280
        if x >= 1:
            arr[x] |= nextarr[x-1]
        for n in arr[x]:
            if abs(n+d) <= lim:
                nextset.add(abs(n+d))
            if abs(n-d) <= lim:
                nextset.add(abs(n-d))
    arr = nextarr
print(min([abs(d) for d in arr[-1]]))