Implementation question related to content on https://www.w3.org/WAI/tutorials/forms/labels/

Hi,

I am working on an app and we want to make sure we follow WCAG 2.0
standards.

I had a very specific question related to https://www.w3.org/WAI/
tutorials/forms/labels/

For username and password fields, we are currently using aria-Label to
label these.

We have a user wanting us to add implicit <label> to these fields instead
stating section 508 quote -

In section 4.5E, there's a very important quote:

Use Native Semantic HTML Elements Whenever Possible

The first step in building accessible Rich Internet Applications is to use
ARIA only when it’s needed and where there are gaps in standard HTML
markup. It is essential to use native HTML elements when possible, even if
ARIA provides roles similar to native HTML elements such as buttons, check
boxes, or links. Using native HTML markup can also support graceful
degradation for browsers and AT that do not support ARIA.

Based on https://www.w3.org/WAI/tutorials/forms/labels/, we find aria-label
for these fields is compliant.

Would love to get feedback on this if possible.

AL