I’m definitely a descriptivist. Language is always changing and if a word or phrase gets adopted widely enough, it is no longer “wrong” (whatever that means).
So when I hear “Field” and “Record” they’re acceptable to me. But if I’m explaining something, I don’t want to distract from the thing I’m saying. And from that point of view, I try to use “Row” and “Column” because I don’t know anyone who blinks at those terms.
Entity and Attribute or bust. That’s my philosophy.