#LÖVE2D, 199 Bytes. u,c=... i=love.image.newImageData a=math.abs X=i(u)Y=i(c)Z=i(X:getDimensions())Z:mapPixel(function(x,y)r,g,b=X:getPixel(x,y)R,G,B=Y:getPixel(x,y)return a(r-R),a(g-G),a(b-B)end)Z:encode("png","Z")
LÖVE2D, 199 bytes
u,c=... i=love.image.newImageData a=math.abs X=i(u)Y=i(c)Z=i(X:getDimensions())Z:mapPixel(function(x,y)r,g,b=X:getPixel(x,y)R,G,B=Y:getPixel(x,y)return a(r-R),a(g-G),a(b-B)end)Z:encode("png","Z")
Simple enough, takes two image files on the command line, outputs a file called "Z" to the Love directory. Also works for full colour images!