I know what you might be thinking "Isn't it Marisa who is, in fact, giving Sakuya the broome, instead of Sakuya giving Marisa the broome?" and to that, I say - who has Marisa hat on this picture? Who has little hair braids, so similar to Marisa's, on this very picture? That's right. It's Marisa, on the floor, in Sakuya's clothes (which she stole, further cementing the fact that it is Marisa no less).
Sakuya, however, is dressed very similarly to Marisa, albeit it's actually an old maid suit she had to wear because all of her usual formal clothes were at the laundry or stolen (see, Marisa on the floor dressed in Sakuya's clothes).
Hair colour plays no role here, as Touhous can change their hair colour depending on the mood, like frogs can change genders and stones can get hot in the sun.