Records are the physical storage for data, made up of fields. Rows are the logical unit is RDBMS. For example, on a RAID storage device, the same row can be in many records. Or the row can be virtual and have no record at all.
When you confuse rows and records, your mindset gets stuck in a physical model and you design a 1960's file system instead of a relational database.
For example. materializing data on the disk as if we were still using mag tapes and punch cards. it is faster and smaller to use computed columns.