Surely it's just a bit of civility
If he/she wants to be referred to as she/he - then why is it such a big issue to go along with it?
Sure mistakes will happen and both sides should overlook it, but I always feel a bit queasy when people "want to make a point of it". That's not a mistake, that's a statement you're making about your refusal to recognize a request from the other person.
I dunno - way down the spectrum from that teacher who insisted on calling the child "Robert" (as that's your proper name) even though they'd told everybody they preferred to be called "Bob" (as that makes you sound common).