Step 1: In humans and many other organisms, the XX–XY system shows male heterogamety where males produce two types of gametes (X and Y), so Assertion (A) is true.
Step 2: However, in birds, females are the heterogametic sex (ZW), and males are homogametic (ZZ), making Reason (R) false.
Step 3: Since (R) is incorrect, it cannot explain (A).
Thus, (A) is true, but (R) is false.