DEAR MISS MANNERS: I think the reason that people think using “ma’am” or “sir” is offensive stems from the idea that you have to assume someone’s gender identity in order to use them.
There are many people whose appearance doesn’t match their identity. Assuming one knows that information based on looks, or even voice, can cause distress for people, especially if they are early in a transition or if they are gender nonconforming.
I, like you, was raised to be polite. "Ma’am" and "sir" were my normal ways of addressing people. It has been difficult to shift how I talk to people, but I have done so, not because I don’t want to be respectful, but because I do.
I genuinely wish there were a universal, gender-neutral honorific to use in the English language. I want something that showed I respect people enough to be polite, but also enough not to assume I know (possibly private) information about them.
I know gender-neutral honorifics do exist in other languages, but English is sadly lacking. Even a typically polite and well-mannered individual such as myself may choose to forgo the use of "ma’am" and "sir."
GENTLE READER: It would be useful, Miss Manners agrees, to have such a word, and thereby dispense with one of the limitless causes at which people take offense.
So would you and other Gentle Readers please give it a try and suggest one?
A few warnings: It should be dignified and easy to say. A word already in use is preferable, if it is not too confusing, because people do not take easily to made-up words. For example, “partner” is confusing when used for a nonmarital romantic alliance, as opposed to a business partnership -- or, for that matter, tennis or bridge partners -- but it won out over “significant other,” which was not only an invention, but also silly.
But please do try.