it is the case where pixiv tag doesn't really help.
As in, there are tags that may contradict with each other: >男体化 = Transformed into male(manified? lol) >ふたなり = Futanari >ショタ = boy >男の娘 = trap, a.k.a. otoko no ko >東方ショタ化 = boyified(?)
Well, most tags are pointing to the fact that this Suwako is actually genderswapped, instead of being a girl with a dick, yet the tag "futanari" means basically "a girl with a dick and a pussy".
And seeing how d@i tends to draw genderswapped touhou characters, I have reason to believe that this is not futanari.(Well, no pussy is shown also, though it is impossible to see even if there is pussy in this case.)