In case you were innocently using whataboutism without meaning to, here’s a tip to avoid it.
If you’re going to compare to the US or wherever, first ask yourself if that place was mentioned in the comment you’re replying to. If not, it’s whataboutism.
I’d argue it depends on context. When it comes to corporate budgeting, ‘resource’ is appropriate, as it could be a contracted company, a tool, or an individual. When it comes to actual manpower, I think referring by title is reasonable.
But in the context of hiring and HR, “resource” is the only term they understand, especially if there is trouble making the ROI clear