Long time since I did my PPL, but at that time they didn't encourage the application of philosophy or logic to RT. You followed CAP413. End of story. There was a thread recently on here or Flyer where an ATCO was getting very shirty about DIY RT, and quoted this in particular.
As it happens, I've always said "rolling", but I don't think I should!
Freda
Ok

My response was lighthearted but I would point out that nothing is set in stone and even RT evolves.
I can remember the universal " level at FL 100 direct XYZ" still hear pilots saying that. It changed to maintaining FL 100 direct XYZ.
Cannot say I have heard " Taking off ". ATC will give a TAKEOFF clearance which basically clears you for the whole procedure of taking off but usually its "rolling 27" which is accurate while the "takeoff" bit happens at VR.
Maybe its about time that was changed?
Pace