i can't comment for army since never been in army but air force and coast guard we surely use Ma'am
They all operate differently. That very well could be.
USAF Jag Corp, 2006 here. Since you don't seem to recall, I'll copied a link to the Army Command Policy, 600-20. Female Offiers are refferred to as Ma'am. Not Sir...ever.
4-18. A soldier addressing a higher ranking officer uses the word sir or ma'am in the same manner as a polite civilian speaking with a person to whom he wishes to show respect. In the military service, the matter of who says sir or ma'am to whom is clearly defined; in civilian life it is largely a matter of discretion. In the case of NCOs and soldiers, we address them by their rank because they've earned that rank.
Okay so I don't know much about the military but I just have a funny observation...
"In the case of NCOs and soldiers, we address them by their rank because they've earned that rank."
Is that trying to imply that commissioned officers didn't "earn" their rank? Is that like a secret hidden jab against commissioned officers? Aren't like Captains/Majors/Colonels/Generals all commissioned officers? So they didnt' "earn" the rank?
Yes, yes it is.. and any enlisted man will smile at that.
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Even I smile at that Very clever of them.