Because it's tedious semantic quibbling, and it's not even correct. One samples a record, by doing this one creates a sample in ones sampler. One then plays this sample in a record of ones own, just like you would any other instrument or sound. You will likely manipulate the sample, like in the video, and then you will have created a new sample.

This isn't very clear in the video, because the editing process in modern software is very non destructive, so you never actually "make" a new sample. In the more primitive hardware of the past, the process is much more explicit.

If you have some other point to make about creative/artistic legitimacy, you should just make it.