Crossword Genius

Incomparable lady from South Pacific (4)

Ross

I believe the answer is:

dame

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'pacific' is the definition.
Although both the answer and definition are singular nouns, I cannot understand how they can define each other.

'incomparable lady from south' is the wordplay.
'incomparable' becomes 'da' (I can't justify this - if you can you should believe this answer much more).
'lady' becomes 'Em'.
'from south' is a reversal indicator.
'em' written backwards gives 'me'.
'da'+'me'='DAME'

Can you help me to learn more?

(Other definitions for dame that I've seen before include "Title of great actresses" , "Pantomime role played by a man" , "Pantomime character" , "Pantomime lady" , "Female equivalent of British sir" .)

I've seen this clue in The Guardian and The Irish Times.
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