Let $ A$ be the set of integers $ n$ with $ 0\leq n < 10^{2m-1}$ and satisfying property 2. Let $ B$ be the set of integers $ n$ with $ 0\leq n < 10^{2m}$ and satisfying property 2. We will form a bijection from the elements in set $ A$ to the elements of set $ B$.
Take any element in set $ B$ -- a number with decimal representation $ a_{1}a_{2}...a_{2m-1}a_{2m}$. Then, there exists a permutation of the elements of set $ \{a_{1},a_{2},...,a_{2m}\}$ into a set $ \{b_{1},b_{2},...,b_{2m}\}$ so that the number $ b_{1}b_{2}...b_{2m-1}b_{2m}$ is divisible by $ 11$ so $ \sum_{i = 1}^{2m}(-1)^{i}b_{i}\equiv 0\pmod{11}$.
Then $ \sum_{i = 1}^{2m}(-1)^{i}(kb_{i}+l)\equiv\sum_{i = 1}^{2m}(-1)^{i}(kb_{i})\equiv k\sum_{i = 1}^{2m}(-1)^{i}(b_{i})\equiv 0\pmod{11}$, therefore the integer $ \sum_{i = 1}^{2m}(-1)^{i}(c_{i})\equiv 0\pmod{11}$ is also divisible by $ 11$ where $ c_{i}\equiv kb_{i}+l\pmod{11}$ (*)
Now, because for $ i = 1,2,...,2m$ $ a_{i}$ is one of $ 0,1,2,...,9$ then $ a_{i}+1$ is never divisible by $ 11$. Then, there exists an integer $ k$ from the set $ \{1,2,...,9,10\}$ such that $ k(a_{2m}+1)\equiv 1\pmod{11}$ so $ k(a_{2m}+1)-1\equiv 0\pmod{11}$. Also note that for $ i = 1,2,3,...,2m-1$ we have $ k(a_{i}+1)-1$ is one of $ 0,1,2,..,9$ mod $ 11$ and never $ 10$ mod $ 11$ because $ a_{i}+1$ is never divisible by $ 11$. Then, using the property (*) twice we get that $ \sum_{i = 1}^{2m}(-1)^{i}(d_{i})\equiv 0\pmod{11}$ where $ d_{i}\equiv k(b_{i}+1)-1\pmod{11}$. Then, if we take $ e_{i}= k(a_{i}+1)-1$ then $ e_{i}$ is an integer from $ 0$ to $ 9$ for $ i = 1,2,3,...,2m-1$ and $ e_{2m}= 0$. Then, because then $ d_{i}$ is an integer from $ 0$ to $ 9$ then because $ \sum_{i = 1}^{2m}(-1)^{i}(d_{i})\equiv 0\pmod{11}$, the integer $ d_{1}d_{2}...d_{2m}$ is divisible by $ 11$ and $ \{d_{1},d_{2},...,d_{2m}\}$ is a permutation of $ \{e_{1},e_{2},...,e_{2m}\}$ (because $ \{b_{1},b_{2},...,b_{2m}\}$ is a permutation of $ \{a_{1},a_{2},...,a_{2m}\}$). Therefore, the digits of $ e_{1}e_{2}...e_{2m}$ can be permuted to get an integer divisible by $ 11$, and we can interchange odd and even positions in order to get $ e_{2m}= 0$ being the right-most digit. Therefore, the digits of the number $ e_{1}e_{2}...e_{2m-1}$ can be permuted to get an integer divisible by $ 11$ (because the $ 0$ on the right end can be just removed). So we get a one-to-one bijection from $ a_{1}a_{2}...a_{2m}$ to $ e_{1}e_{2}...e_{2m-1}$.
Now we can reverse the procedure to go from every integer $ e_{1}e_{2}...e_{2m-1}$ in set $ B$ and add choose any $ a_{2m}$ from the set $ \{0,1,2,...,9\}$ and then find the required $ k$ such that $ k(a_{2m}+1)-1\equiv 0\pmod{11}$, and then reverse the process described above (solve for $ a_{i}$ in $ k(a_{i}+1)-1\equiv e_{i}\pmod{11}$ and then we get a unique solution $ \pmod{11}$ with $ a_{i}$ belonging to the set $ \{0,1,2,...,9\}$) and reconstruct the number $ a_{1}a_{2}...a_{2m}$ belonging to $ A$. There are ten ways to choose $ a_{2m}$ for every element in $ B$, and each yields a unique element from $ A$, and we will get every element in $ A$ because every element in $ A$ can be mapped on an element in $ B$ by the reverse procedure. So, for every element in $ B$ there are $ 10$ elements from $ A$ so $ f\left(2m\right) = 10 f\left(2m-1\right)$ QED.