Of further interest might be the consideration of a total change of that perception in Germanic folklore, where the Moon changed from feminine in old tradition to masculine, and the Sun vice versa.
As for Tolkien's fiction, we have to consider the individual nature of the two: both are only a second best thing (third best if you count the Lamps), and the individual attributes of Sun and Moon are slightly different from those in our myths.
For those attributes are still widely covered by the respective Valar: whereas in, say, Roman myth, the Sun as Sol Invictus was the high invincible God (of War, later for a time, of All), that position was in Tolkien's myth never attributed to the Sun, but to various Valar (Manwë and Tulkas respectively, one might say). Similarly, the reign of the night sky is in Tolkien's ME considered to be Varda's, not that of the Moon.
Of further interest is the fact that Tolkien was of course well aware of the different nature of "his" Sun and Moon:
"A marked difference here between these legends and most others is that the Sun is not a divine symbol, but a second-best thing, and the 'light of the Sun' (the world under the sun) become terms for a fallen world, and a dislocated imperfect vision. [In a footnote:] As far as all this has symbolical or allegorical significance. Light is such a primeval symbol in the nature of the Universe, that it can hardly be analysed. The Light of Valinor (derived from light before any fall) is the light of an undivorced from reason, that sees things both scientifically (or philosophically) and imaginatively (or subcreatively) and says that they are good' – as beautiful. The Light of Sun (or Moon) is derived from the Trees only after they were sullied by Evil." (Letter #131)
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