As we saw from Kurt, Steve, Miles and Bruce, so far the record attempts have largely been about management and luck. While all these guys are amazing athletes, it's probably not unreasonable to say there are faster, stronger riders around. So, as yet, the records haven't so much been about the limits of athletic ability as about time-, equipment- and injury-management. So the scope for improving the record is most certainly there, and it's quite possible that it isn't yet at a level where strength and speed are the ultimate determinants. Until they are, there's no reason why a woman shouldn't hold the overall record.
Actually, I think it's unlikely this record will ever attract the very strongest cyclists who could push it to the point where male/female differences become relevant. (And I think that point was discussed before). It's probably a little bit too far off the mainstream for that - thank goodness! If it ever did, it would be about interminable laps of an off-road flat circuit (a retired motor racing track, perhaps) and the spectator interest would be seriously limited!