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As this thread demonstrates, there are a lot of reasons for calling someone sir or ma'am and whether you do depends on what it means to you. I personally don't care what other people call each other, in chat or wherever, but I assume a lot of the sirring in chat is just flirting and I don't see anything wrong with that. I looked in on chat one time a while ago and someone was stirring up drinks and serving them around the room, but I didn't worry that people were going to drive home drunk. It's just for fun.
For myself, I find titles at the wrong time to be distancing. I'll very occasionally use one for fun, or to make a point, but when I'm serious I find that using a title that doesn't reflect my real feelings doesn't deepen the experience but trivializes it.
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hm. to be frank, i do it with some people--but not in the sense that they're 'friends' or that i know them in real life. There's just some folks in chat that, i dunno, i feel like i should add "sir" or "ma'am" when addressing them. Likewise, there are those doms that are way too laid back for me to do it, it just feels out of place. I'm guessing, from what i've read and what i've seen from my own reactions, if it comes naturally, it does. If it doesn't, it's either asked for or not.