first mention of beating dead horses by SA?
he shows PHB later in the strip literally beating one, and a dead (dolphin? i forget) which he invited in the conference room.
Well, ma'am, sir is a name addressed to an individual. It shows that you respect the person, and view them as a high-class individual.
And in case you haven't figured it out yet, ma'am is the female equivalent to sir. But it can be used without showing respect, kind of like what I just did there.