Sadly, we can do nothing so simple. Countable unions (intersections) of closed (open) sets are called $F_\sigma$ $(G_\delta)$ sets. Countable unions (intersections) of $G_\delta$ $(F_\sigma)$ sets are called $G_{\delta\sigma}$ $(F_{\sigma\delta})$ sets. Similarly, we have $G_{\delta\sigma\delta}$ and $F_{\sigma\delta\sigma}$ sets, $G_{\delta\sigma\delta\sigma}$ and $F_{\sigma\delta\sigma\delta}$ sets, and so on. All of these are Borel sets (along with basic open and closed sets)--and in fact comprise the entirety of the collection of Borel sets. For a more explicit description of this transfinitely recursive construction of the Borel heirarchy--in $\omega_1$ steps, not countably many (Thanks, Trevor, for pointing that out!)--see here.
Taking $A$ to be the overlying set, $B'$ to be any Borel subset of $A$ of positive measure, and $B=A\smallsetminus B'$, we have that $B$ is a Borel set and $A\smallsetminus B=B'$, and furthermore $m(A\smallsetminus B)=m(B')>0$. On the other hand, take $D$ to be any Borel set of positive measure, and let $C=\emptyset$, so that $D\smallsetminus C=D$, and so $m(D\smallsetminus C)=m(D)>0$.
It is worth noting that we can approximate any measurable set from without (within) by some $G_\delta$ $(F_\sigma)$ set, in exactly the way you described. We just can't do it with every $G_\delta$ $(F_\sigma)$ superset (subset). Also, we can't necessarily do this for arbitrary sets, which may not be measurable.