Why am I not surprise that the participants of this board have no understanding the history of etiquette?
On ladies: the reason behind the difference in rules between men and women in regards to hat etiquette is due to the fact that, traditionally, women wore hats that often would be elaborately pinned into their hair; they also may contain flowers, bows, ribbons, and other decorations that would be difficult to remove and put back in. Thus, if a woman is simply wearing a baseball cap that is easily removed and put back on, they cannot claim the ?ladies exemption?.
The ladies rule also stems from church rules, stemming from covering up flesh in church, but that's a longer discussion.
And the men's hat off rule has more to do with the flag than with the anthem. Your supposed to take your hat off when addressing/facing the flag, regardless of whether or not the anthem is playing. Congress later amended the rule to include the anthem.