Buggy python submission (verdict: Time Limit Exceeded):
import sys

input = sys.stdin.buffer.readline

h, w = map(int, input().split())
AA = [list(map(int, input().split())) for _ in range(h)]
BB = [list(map(int, input().split())) for _ in range(h)]

kouho = [[set() for _ in range(w)] for _ in range(h)]

delta = AA[0][0] - BB[0][0]
kouho[0][0].add(delta)
kouho[0][0].add(-delta)
dx = [1, 0]
dy = [0, 1]
for y in range(h):
    for x in range(w):
        for d in range(2):
            nx = x + dx[d]
            ny = y + dy[d]
            if nx < 0 or nx >= w or ny < 0 or ny >= h:
                continue
            delta = AA[ny][nx] - BB[ny][nx]
            for num in kouho[y][x]:
                if 80 * (h + w) >= abs(num + delta):
                    kouho[ny][nx].add(abs(num + delta))
                if 80 * (h + w) >= abs(num - delta):
                    kouho[ny][nx].add(abs(num - delta))
ans = 10 ** 10
for a in kouho[h - 1][w - 1]:
    ans = min(ans, abs(a))
print(ans)


Fixed submission:
import sys

input = sys.stdin.buffer.readline

h, w = map(int, input().split())
AA = [list(map(int, input().split())) for _ in range(h)]
BB = [list(map(int, input().split())) for _ in range(h)]

kouho = [[0] * (w) for _ in range(h)]
delta = abs(AA[0][0] - BB[0][0])
kouho[0][0] |= 1 << delta
for y in range(h):
    for x in range(w):
        nx = x + 1
        ny = y
        if nx < w:
            delta = abs(AA[ny][nx] - BB[ny][nx])
            temp = 0
            for i in range(1, delta + 1):
                if (kouho[y][x] >> i) & 1:
                    temp |= 1 << (delta - i)
            kouho[ny][nx] |= kouho[y][x] << delta
            kouho[ny][nx] |= kouho[y][x] >> delta
            kouho[ny][nx] |= temp

        nx = x
        ny = y + 1
        if ny < h:
            delta = abs(AA[ny][nx] - BB[ny][nx])
            temp = 0
            for i in range(1, delta + 1):
                if (kouho[y][x] >> i) & 1:
                    temp |= 1 << (delta - i)
            kouho[ny][nx] |= kouho[y][x] << delta
            kouho[ny][nx] |= kouho[y][x] >> delta
            kouho[ny][nx] |= temp
for i in range(81):
    if (kouho[h - 1][w - 1] >> i) & 1:
        print(i)
        exit()

Buggy python submission (verdict: Time Limit Exceeded):
import sys
input = sys.stdin.buffer.readline

h, w = map(int, input().split())
AA = [list(map(int, input().split())) for _ in range(h)]
BB = [list(map(int, input().split())) for _ in range(h)]

kouho = [[set() for _ in range(w)] for _ in range(h)]

delta = AA[0][0] - BB[0][0]
kouho[0][0].add(delta)
kouho[0][0].add(-delta)
dx = [1, 0]
dy = [0, 1]
for y in range(h):
    for x in range(w):
        for d in range(2):
            nx = x + dx[d]
            ny = y + dy[d]
            if nx < 0 or nx >= w or ny < 0 or ny >= h:
                continue
            delta = AA[ny][nx] - BB[ny][nx]
            for num in kouho[y][x]:
                temp = ((h + w - 2) - (ny + nx) + 1) * 80
                if temp >= abs(num + delta):
                    kouho[ny][nx].add(num + delta)
                if temp >= abs(num - delta):
                    kouho[ny][nx].add(num - delta)
ans = 10 ** 10
for a in kouho[h - 1][w - 1]:
    ans = min(ans, abs(a))
print(ans)


Fixed submission:
import sys

input = sys.stdin.buffer.readline

h, w = map(int, input().split())
AA = [list(map(int, input().split())) for _ in range(h)]
BB = [list(map(int, input().split())) for _ in range(h)]

kouho = [[0] * (w) for _ in range(h)]
delta = abs(AA[0][0] - BB[0][0])
kouho[0][0] |= 1 << delta
for y in range(h):
    for x in range(w):
        nx = x + 1
        ny = y
        if nx < w:
            delta = abs(AA[ny][nx] - BB[ny][nx])
            temp = 0
            for i in range(1, delta + 1):
                if (kouho[y][x] >> i) & 1:
                    temp |= 1 << (delta - i)
            kouho[ny][nx] |= kouho[y][x] << delta
            kouho[ny][nx] |= kouho[y][x] >> delta
            kouho[ny][nx] |= temp

        nx = x
        ny = y + 1
        if ny < h:
            delta = abs(AA[ny][nx] - BB[ny][nx])
            temp = 0
            for i in range(1, delta + 1):
                if (kouho[y][x] >> i) & 1:
                    temp |= 1 << (delta - i)
            kouho[ny][nx] |= kouho[y][x] << delta
            kouho[ny][nx] |= kouho[y][x] >> delta
            kouho[ny][nx] |= temp
for i in range(81):
    if (kouho[h - 1][w - 1] >> i) & 1:
        print(i)
        exit()

Buggy python submission (verdict: Time Limit Exceeded):
h, w = map(int, input().split())
AA = [list(map(int, input().split())) for _ in range(h)]
BB = [list(map(int, input().split())) for _ in range(h)]

kouho = [[set() for _ in range(w)] for _ in range(h)]

delta = AA[0][0] - BB[0][0]
kouho[0][0].add(delta)
kouho[0][0].add(-delta)
dx = [1, 0]
dy = [0, 1]
for y in range(h):
    for x in range(w):
        for d in range(2):
            nx = x + dx[d]
            ny = y + dy[d]
            if nx < 0 or nx >= w or ny < 0 or ny >= h:
                continue
            delta = AA[ny][nx] - BB[ny][nx]
            for num in kouho[y][x]:
                temp = ((h + w - 2) - (ny + nx) + 1) * 80
                if temp >= abs(num + delta):
                    kouho[ny][nx].add(num + delta)
                if temp >= abs(num - delta):
                    kouho[ny][nx].add(num - delta)
ans = 10 ** 10
for a in kouho[h - 1][w - 1]:
    ans = min(ans, abs(a))
print(ans)


Fixed submission:
import sys

input = sys.stdin.buffer.readline

h, w = map(int, input().split())
AA = [list(map(int, input().split())) for _ in range(h)]
BB = [list(map(int, input().split())) for _ in range(h)]

kouho = [[0] * (w) for _ in range(h)]
delta = abs(AA[0][0] - BB[0][0])
kouho[0][0] |= 1 << delta
for y in range(h):
    for x in range(w):
        nx = x + 1
        ny = y
        if nx < w:
            delta = abs(AA[ny][nx] - BB[ny][nx])
            temp = 0
            for i in range(1, delta + 1):
                if (kouho[y][x] >> i) & 1:
                    temp |= 1 << (delta - i)
            kouho[ny][nx] |= kouho[y][x] << delta
            kouho[ny][nx] |= kouho[y][x] >> delta
            kouho[ny][nx] |= temp

        nx = x
        ny = y + 1
        if ny < h:
            delta = abs(AA[ny][nx] - BB[ny][nx])
            temp = 0
            for i in range(1, delta + 1):
                if (kouho[y][x] >> i) & 1:
                    temp |= 1 << (delta - i)
            kouho[ny][nx] |= kouho[y][x] << delta
            kouho[ny][nx] |= kouho[y][x] >> delta
            kouho[ny][nx] |= temp
for i in range(81):
    if (kouho[h - 1][w - 1] >> i) & 1:
        print(i)
        exit()