Buggy python submission (verdict: Time Limit Exceeded):
#!/usr/bin/env python3
import sys


def solve(H: int, W: int, A: "List[List[int]]", B: "List[List[int]]"):
    ab = [[0]*W for _ in range(H)]

    for h in range(H):
        for w in range(W):
            ab[h][w] = abs(A[h][w]-B[h][w])
    
    # i,jにいるときに作れる値
    setlist = [[set() for _ in range(W)] for _ in range(H)]
    for i in range(H):
        for j in range(W):
            if i == 0 and j == 0:
                setlist[i][j].add(ab[i][j])
                continue

            if  i == 0:
                for num in setlist[i][j-1]:
                    setlist[i][j].add(abs(num+ab[i][j]))
                    setlist[i][j].add(abs(num-ab[i][j]))
                continue

            if j == 0:
                for num in setlist[i-1][j]:
                    setlist[i][j].add(abs(num+ab[i][j]))
                    setlist[i][j].add(abs(num-ab[i][j]))
                continue                
            
            for num in setlist[i-1][j]:
                setlist[i][j].add(abs(num+ab[i][j]))
                setlist[i][j].add(abs(num-ab[i][j]))
            for num in setlist[i][j-1]:
                setlist[i][j].add(abs(num+ab[i][j]))
                setlist[i][j].add(abs(num-ab[i][j]))

    print(min(setlist[H-1][W-1]))
    return



def main():
    def iterate_tokens():
        for line in sys.stdin:
            for word in line.split():
                yield word
    tokens = iterate_tokens()
    H = int(next(tokens))  # type: int
    W = int(next(tokens))  # type: int
    A = [[int(next(tokens)) for _ in range(W)] for _ in range(H)]  # type: "List[List[int]]"
    B = [[int(next(tokens)) for _ in range(W)] for _ in range(H)]  # type: "List[List[int]]"
    solve(H, W, A, B)

if __name__ == '__main__':
    main()


Fixed submission:
#!/usr/bin/env python3
import sys

def solve(H: int, W: int, A: "List[List[int]]", B: "List[List[int]]"):
    SA=[[0]*W for i in range(H)]
    MAX = (H+W)*80
    for i in range(H):
        for j in range(W):
            SA[i][j]=abs(A[i][j]-B[i][j])

    DP=[[0 for i in range(W)] for j in range(H)]
    DP[0][0]=1<<MAX+SA[0][0]

    for i in range(H):
        for j in range(W):
            tempbit=DP[i][j]
            if i<H-1:
                DP[i+1][j]|=tempbit<<SA[i+1][j]
                DP[i+1][j]|=tempbit>>SA[i+1][j]

            if j<W-1:
                DP[i][j+1]|=tempbit<<SA[i][j+1]
                DP[i][j+1]|=tempbit>>SA[i][j+1]

    ANS=1<<MAX*2
    for i in range(MAX*2+1):
        if 1<<i & DP[-1][-1]!=0:
            ANS=min(ANS,abs(i-MAX))

    print(ANS)
    return



def main():
    def iterate_tokens():
        for line in sys.stdin:
            for word in line.split():
                yield word
    tokens = iterate_tokens()
    H = int(next(tokens))  # type: int
    W = int(next(tokens))  # type: int
    A = [[int(next(tokens)) for _ in range(W)] for _ in range(H)]  # type: "List[List[int]]"
    B = [[int(next(tokens)) for _ in range(W)] for _ in range(H)]  # type: "List[List[int]]"
    solve(H, W, A, B)

if __name__ == '__main__':
    main()

Buggy python submission (verdict: Time Limit Exceeded):
#!/usr/bin/env python3
import sys


def solve(H: int, W: int, A: "List[List[int]]", B: "List[List[int]]"):
    ab = [[0]*W for _ in range(H)]

    for h in range(H):
        for w in range(W):
            ab[h][w] = abs(A[h][w]-B[h][w])
    
    # i,jにいるときに作れる値
    setlist = [[set() for _ in range(W)] for _ in range(H)]
    for i in range(H):
        for j in range(W):
            if i == 0 and j == 0:
                setlist[i][j].add(ab[i][j])
                continue

            if  i == 0:
                for num in setlist[i][j-1]:
                    setlist[i][j].add(abs(num+ab[i][j]))
                    setlist[i][j].add(abs(num-ab[i][j]))
                continue

            if j == 0:
                for num in setlist[i-1][j]:
                    setlist[i][j].add(abs(num+ab[i][j]))
                    setlist[i][j].add(abs(num-ab[i][j]))
                continue                
            
            for num in setlist[i-1][j]:
                setlist[i][j].add(abs(num+ab[i][j]))
                setlist[i][j].add(abs(num-ab[i][j]))
            for num in setlist[i][j-1]:
                setlist[i][j].add(abs(num+ab[i][j]))
                setlist[i][j].add(abs(num-ab[i][j]))

    print(min(setlist[H-1][W-1]))
    return



def main():
    def iterate_tokens():
        for line in sys.stdin:
            for word in line.split():
                yield word
    tokens = iterate_tokens()
    H = int(next(tokens))  # type: int
    W = int(next(tokens))  # type: int
    A = [[int(next(tokens)) for _ in range(W)] for _ in range(H)]  # type: "List[List[int]]"
    B = [[int(next(tokens)) for _ in range(W)] for _ in range(H)]  # type: "List[List[int]]"
    solve(H, W, A, B)

if __name__ == '__main__':
    main()


Fixed submission:
#!/usr/bin/env python3
import sys

def solve(H: int, W: int, A: "List[List[int]]", B: "List[List[int]]"):
    SA=[[0]*W for i in range(H)]
    MAX = (H+W)*80
    for i in range(H):
        for j in range(W):
            SA[i][j]=abs(A[i][j]-B[i][j])

    DP=[[0 for i in range(W)] for j in range(H)]
    DP[0][0]=1<<MAX+SA[0][0]

    for i in range(H):
        for j in range(W):
            tempbit=DP[i][j]
            if i<H-1:
                DP[i+1][j]|=tempbit<<SA[i+1][j]
                DP[i+1][j]|=tempbit>>SA[i+1][j]

            if j<W-1:
                DP[i][j+1]|=tempbit<<SA[i][j+1]
                DP[i][j+1]|=tempbit>>SA[i][j+1]

    ANS=1<<MAX*2
    for i in range(MAX*2+1):
        if 1<<i & DP[-1][-1]!=0:
            ANS=min(ANS,abs(i-MAX))

    print(ANS)
    return



def main():
    def iterate_tokens():
        for line in sys.stdin:
            for word in line.split():
                yield word
    tokens = iterate_tokens()
    H = int(next(tokens))  # type: int
    W = int(next(tokens))  # type: int
    A = [[int(next(tokens)) for _ in range(W)] for _ in range(H)]  # type: "List[List[int]]"
    B = [[int(next(tokens)) for _ in range(W)] for _ in range(H)]  # type: "List[List[int]]"
    solve(H, W, A, B)

if __name__ == '__main__':
    main()