A: The assertion is correct. In parazoans (sponges), different types of cells are functionally isolated. These cells do not form tissues or organs and are loosely organized.
R: The reason is also correct. The cells in sponges are arranged as loose aggregates, but this alone does not explain the functional isolation of cells. The functional isolation occurs because the cells do not organize into tissues or organs.
Final Answer:
A and R are true. But R is not the correct explanation for A.