If they WANT to be called "ma'am", that is their right. I agree. They have the RIGHT to WANT anything.Just because you wouldn't want to have sex with them doesn't mean that you have the right to disrespect them either, if they want to be called ma'm that's their right and if you don't do it you're a bad person. It is not acceptable to disrespect other people because you disagree with their gender identity.
I am under no obligation to become a liar just because someone wants me to play pretend with them, though. If I refuse to call a person with a penis "ma'am", that's my right, and if you don't tolerate it, you're a bad person. It is not acceptable to try to FORCE other people to lie.
This is how "tolerance" works. I don't have to ACCEPT something to tolerate it. You don't have to ACCEPT my refusal to use preferred pronouns instead of reality to tolerate my right to that.
Cheers.