Let me open my dictionary:
sir Noun /s?r/
1. Used as a polite or respectful way of addressing a man, esp. one in a position of authority
excuse me, sir
2. Used to address a man at the beginning of a formal or business letter
Dear sir
Morrowind/Tamriel/Elder Scrolls isn't earth. The terms of polite respect don't seem to be gender specific.
sera - (n.) a term of respect. Sera Fyr. [Dunmeri]
Source: TES3:Morrowind
serjo - (n.) a term of high respect. Serjo Fyr. [Dunmeri]
Source: TES3:Morrowind, Horror of the Castle of Xyr, Poison Song