"Women and children first."

Seriously, just think about those words that have been uttered on almost every sinking ship in human history when it comes to accessibility to lifeboats.

Gender can be a social construct. Sex can't be.

That declaration, "Women and children first." has nothing to do with how you identify or feel. I couldn't run up to an officer on the Titanic and tell him that I identify as a woman to get on the life boat. There are plenty of trans women who would make it on the boat nowadays; but, that doesn't change why the policy is there.

Biological men aren't as valuable.

Through millions of years of animal and human evolution we've organized or constructed societies in order to maintain and proliferate the species. In sexual species, the male is less valuable. That's why society has constructed itself so we should give up our seats if needed when the ship is going down.

This has nothing to do with feelings or identity or even acceptance. It's what we're programmed to do as a result of how our bodies work.