Here is a cleaner approach using Developer`PartitionMap.

(m as defined in my first answer.)

fn[b : {_, {_, x_, _}, _}] := If[x != 0, x, Total[1 - Unitize[b + 2], 2]] Developer`PartitionMap[fn, m, {3, 3}, 1, 2] // MatrixForm 

$\left( \begin{array}{cccccccccc} -1 & -1 & -1 & -1 & -1 & -1 & -1 & -1 & -1 & -1 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & -1 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & -1 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 1 & -1 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 1 & -2 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 1 & -1 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & -1 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & -1 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & -1 \\ -1 & -1 & -1 & -1 & -1 & -1 & -1 & -1 & -1 & -1 \\ \end{array} \right)$

Here is a cleaner approach using Developer`PartitionMap.

(m as defined in my first answer.)

fn[b_] := If[# != 0, #, Total[1 - Unitize[b + 2], 2]] & @ b[[2, 2]] Developer`PartitionMap[fn, m, {3, 3}, 1, 2] // MatrixForm 

$\left( \begin{array}{cccccccccc} -1 & -1 & -1 & -1 & -1 & -1 & -1 & -1 & -1 & -1 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & -1 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & -1 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 1 & -1 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 1 & -2 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 1 & -1 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & -1 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & -1 \\ -1 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & 0 & -1 \\ -1 & -1 & -1 & -1 & -1 & -1 & -1 & -1 & -1 & -1 \\ \end{array} \right)$