Uncle Bob is saying that Rails is not your application, your business objects that contain all your logic shouldn't inherit from ActiveRecord::Base because that ties you to a specific version of a specific framework (have fun migrating to a new version of Rails!) and means you have to design and migrate your schema before you can run any tests on your model code. You should be able to test your logic in isolation and then plug it into the framework.
DHH is saying that if you're writing a Rails application, of course Rails is your application. Why waste hours adding layers of indirection that make your code harder to understand, just to make your tests run faster?
Of course if it's just a prototype, who cares? But I really agree with Uncle Bob that tightly coupling your application logic to (a specific version of) Rails/ActiveRecord is a bad idea if you want to make a long-lasting, maintainable application of any non-trivial size.