When you see a relatively big number, like $101$, it's useful to generalise first. So let $r$ be a natural number, and $$ f_r(x) := |x| + |x-1| + \dots |x - (1+\dots + r)| \\= \sum_{k = 0}^r |x - k(k+1)/2| =: \sum_{k = 0}^r |x - a_k|,$$ where $a_k = k(k+1)/2$. Note that the $a_k$ are increasing.
We know that the aboslute values will have some interesting feature at the $a_k$s. So imagine drawing vertical stumps at each of the $a_k$ on the x axis, which gives us a total of $r+2$ regions.
In the left-most region, i.e. $\{x < 0\}$, all the absolute values resolve to $a_k - x$, so the function has slope $-(r+1)$ in the interior of this region, and it's decreasing in this range. Now move to the next region. $|x|$ now resolves to $+x$, everything else is the same. So we get slope $-(r+1) + 2 = -(r-1) < 0$. Still decreasing.
Continuing this way, you will notice that (for odd $r$) for the region starting at $a_{(r-1)/2}$ and ending at $a_{(r+1)/2}$, the number of $+x$-terms exactly balance the number of $-x$ terms, so the function has slope $0$ in the interior of this region. This is our large flat region where the function is minimum. After this region, the $+x$ terms will start outnumbering the $-x$ terms, and the function will increase. (If $r$ were even, we'd have a single point as the minima. Can you see why?)
So, where does this flat region start? At $a_{(r-1)/2}$. Ends at $a_{(r+1)/2}.$ Note that both these points, which are natural numbers, are also minima, since the function is continuous. So the number of natural number points which attain the minimum is $a_{(r+1)/2} - a_{(r-1)/2} + 1$. This is equal to $$ \frac{(r+1)(r+3)}{8} - \frac{(r-1)(r+1)}{8} + 1 = \frac{r+3}{2}.$$
So, for this question, $n = 104/2 = 52$.
On the other hand, clearly at each of the points $0, a_1, \dots, a_{r},$ the function has a non-differentiability - the slope jumps by $2$. So the number of points $m$ is $r+1 = 102$ for us.
This means, of course, that $m+n - 10 = 144 = 8 \times 18$.