I think a bit of clarification needs to be made regarding online distribution. There's digital distribution and just selling stuff through an online store.
The first one is out, but only if you sell through a store meant for Japanese access. If you can make purchases from outside Japan, awesome, but more than likely, you'll either need to know some amount of Japanese or be in the community enough to have access to guides on how to navigate the store. Therefore, you'd have enough knowledge of Touhou to realize that whatever you're downloading is a fanwork. The reason why ZUN doesn't allow digital sales of fanworks is because it's too easy to stumble upon it with no prior knowledge.
As for the second one, you can certainly sell physical copies of your game through an online store. D.N.A. does it at least, and it wouldn't surprise me if some of the larger circles do as well. Naturally, you have to state that your game/album is a fan work and properly credit ZUN, but that's about it.