May somehow be connected to 小野小町(Ono no Komachi). As said in link, "She was noted as a rare beauty; Komachi is a symbol of a beautiful woman in Japan." 小町 is not a common term for beauty, but it can be used to mean a "belle", the "town beauty", or the prettiest girl in town.
Ono no Komachi's uncle, Ono no Takamura was one of greatest judge in Heian era. According to legend, he went down to hell through a water well and helped Yama's judgement in secret every night.
As with many Japanese names, 小野塚 小町 doesn't quite mean anything specific. The difference between the names of Ono no Komachi and Onozuka Komachi is that 塚 is added after Ono. 塚 (mound) is a character that is used in Muenzuka, it might have a connection considering the theme of the game. 小町 has adopted the meaning beauty, and is written with the characters small and town. 小野 is written with the characters small and field, field having a connotation of countryside.
There is a shinkansen named Komachi after Ono no Komachi. Poor humour, but it's not entirely impossible that ZUN referenced this as her ability to manipulate distance.
The Last Word theme in Imperishable Night, 東方妖怪小町(Touhou Youkai Komachi), contains the exact kanji (小町) for her name. This fact has been used in the titles of several Komachi doujins.
Fanart usually depicts Komachi's boat as a small wooden one that must be pushed with a pole, but Komachi herself refers to her boat as the "Titanic". While this could be hyperbole or a joke and there is nothing concrete to indicate her boat bears any similarity to that infamous ocean liner, it certainly is possible that Komachi is the captain of a fairly large ship, especially considering the volume of work she has to perform. However, according to Perfect Memento her boat is rowed by hand. If it's just Komachi rowing this could severely limit the size of her boat, and she's not known to have any assistants--or is it the ghost that rows, explaining why Shikieiki told Sakuya that if the journey is too long that the ghost might get tired out and not make it? Regardless of Komachi's own official profile which says the width of the river changes by her mood it is also mentioned in some of the PoFV dialog, especially between Shikieiki and Sakuya, that the width of the river depends at least partly on the actual ghost being ferried; "A river's width is the same as the breadth of the soul's history. How you lived decides the width of the river." This could imply that only one ghost is ever on board at once to avoid conflicting river-widths from ghosts who lived very different lives being on board at the same time, and thus she would not need a large boat.
One of Komachi's skill cards in Touhou Hisoutensoku enables Komachi to ram her opponent with her boat. It is mentioned in the skill card explanation that Shikieiki gets angry with her using the boat on land, thereby wearing it down.
In Scarlet Weather Rhapsody, she mentions that it would be very convenient if she were to have a book which brings death to anyone whose name is written on it. This is a reference to the anime series Death Note which also features shinigami. Though Komachi herself could also be a reference to Bleach, another anime that features shinigami as well. One of the duties of shinigami in Bleach is to deliver the souls of the dead to the afterlife, similar to Komachi's job. Both Death Note and Bleach are featured on Shonen Jump magazine.