Sir  Is used as a polite or respectful way of addressing a man, especially one in a position of authority

Ma’am Is a term of respectful or polite address used for a woman.

However, whenever I hear this directed towards another human at retail, a restaurant, or another place of business during a customer complaint, it always has the connotation of @$$h0le or B! tch. It’s never used with endearment but rather as a derogatory term. It’s overused with emphasis that you are not getting what you want no matter how reasonable you are being. To be blunt, it’s a power trip for the person using it. It’s like calling your dog a stupid idiot but using a friendly voice, he still wags his tail and licks his chops with excitement.