The truth is that it depends on the culture. I recalled this incident when I was in school. I addressed a new female teacher as Ma,am.

The temperature promptly dropped. The teacher was clearly offended.

I tried to recovered and said Madam, thinking she did not like students to use slangs.

Her face turned red.

"Yes. TEACHER."

A kinder teacher promptly explained that the certain ladies did not like the the term Madam because of its association with certain profession or age implication. Innocent little me did not understand which profession wants their female managers to be called Madam but I grasp the age part immediately.

The reason why I think he denied that his female companion was there was that certain people do not want to be associated with the hired help (or anybody in the service industry.)

Hint: You are not supposed to look at the queen. Or speak directly to her.