I always start out when first meeting someone by Mr. or Mrs. I very seldom use the word 'Sir or Ma'am,' except for sometimes I might answer a question out of the blue with 'Oh, yes sir/ma'am." Not in a formal capacity though, just a way of me expressing that I strongly agree with something.
When speaking with someone in a professional capacity I often use 'yes sir, yes ma'am.'. That is, unless we end up with the 'oh, call me . . . etc etc,' thing. Nine times out of then we are on a first name basis.
In Blimps example I agree that the young lady should have referred to him as Mr. Often a phone conversation starts out with the caller saying, "Good morning/Afternoon, this is Mrs. or Mr. so and so." In that case I use ma'am or sir. I don't know their first name and I'm not asking. They may know mine and call me by it, but I still answer in what I feel is a respectful way. Maybe they'll learn something by it.
