Sorry to necropost but on page 54 1st column 3rd paragraph of the Gods and Magic book it says any person that could make these items could repurpose them to another god or no god at all for 500 GP. As written the first ability can be used by anyone, while the second one only by a worshiper of the specific god.
A cleric of Irori for example with the craft wondrous item feat could have a Robe of the Master of Masters (receiving it's full benefits) as well as a repurposed Pallid Crystal (also receiving full benefits).
I couldn't imagine a paladin or cleric of Iomedae wearing a Demon Mother's Mask thou.