Yes. I know someone well who presents as male but prefers to be called they/them. I slip up sometimes, and they’re fine with it, but they really appreciate that the effort is made. A lot of people refuse, so it means a lot to them when you respect them enough to at least try.
Honestly... I’d feel like a real asshole if I didn’t. If you know someone named Michael who goes by their middle name Andrew instead, and ask you to call them Andrew... why would you still call them Michael?
Ok but a name is something that changes by the person. Pro-nouns don't. They is a plural pro-noun. So she's not asking you to change her name, she's asking you to change the entire structure of the English language to fit her whims.
My other problem with this is historically absolute monarchs would refer to themselves with plural pro-nouns in formal documents.
I mean at what point do you say "no" when someone wants to change how you address them. If someone wants to change their pronouns to "your majesty, his/her majesty" are you going to comply because they have decided that they are "trans-royal".