According to the [AWS CFN docs for SQS](https://docs.aws.amazon.com/AWSCloudFormation/latest/UserGuide/aws-properties-sqs-queues.html#aws-properties-sqs-queues-return-values-ref), the physical resource ID should be its queue URL.

>Ref
>
>When you pass the logical ID of this resource to the intrinsic Ref function, Ref returns the queue URL. For example:
>
>{ "Ref": "https://sqs.us-east-2.amazonaws.com/123456789012/aa4-MyQueue-Z5NOSZO2PZE9" }

However, SQS queues created in Localstack via CloudFormation have physical resource IDs that are equal to the queue name:

```
$ aws cloudformation list-stack-resources --stack-name my-stack --endpoint http://localhost:4581 | grep -A3 -B3 Queue
        {
            "LogicalResourceId": "EventQueue",
            "PhysicalResourceId": "my-stack-events",
            "ResourceType": "AWS::SQS::Queue",
            "LastUpdatedTimestamp": "2011-06-21T20:15:58Z",
            "ResourceStatus": "CREATE_COMPLETE"
        },
```

I believe that this [was fixed at one point](https://github.com/localstack/localstack/pull/577) in Localstack, but seems to have since been reverted. I've [submitted an upstream issue](https://github.com/spulec/moto/issues/2407) to Moto as well.
elif isinstance(resource, apigw_models.Resource):
            api_id = props['RestApiId']
            backend.apis[api_id].resources.pop(resource.id, None)
            backend.apis[api_id].resources[new_id] = resource
            resource.id = new_id
        elif isinstance(resource, apigw_models.Deployment):
            api_id = props['RestApiId']
            backend.apis[api_id].deployments.pop(resource['id'], None)
            backend.apis[api_id].deployments[new_id] = resource
            resource['id'] = new_id
        else:
            LOG.warning('Unexpected resource type when updating ID: %s' % type(resource))
    def update_physical_resource_id(resource):
        phys_res_id = getattr(resource, 'physical_resource_id', None)
        if not phys_res_id:
            if isinstance(resource, lambda_models.LambdaFunction):
                func_arn = aws_stack.lambda_function_arn(resource.function_name)
                resource.function_arn = resource.physical_resource_id = func_arn
            elif isinstance(resource, sfn_models.StateMachine):
                sm_arn = aws_stack.state_machine_arn(resource.name)
                resource.physical_resource_id = sm_arn
            elif isinstance(resource, service_models.StepFunctionsActivity):
                act_arn = aws_stack.stepfunctions_activity_arn(resource.params.get('Name'))
                resource.physical_resource_id = act_arn
            else:
                LOG.warning('Unable to determine physical_resource_id for resource %s' % type(resource))
    parse_and_create_resource_orig = parsing.parse_and_create_resource
    parsing.parse_and_create_resource = parse_and_create_resource
    
    def parse_output(output_logical_id, output_json, resources_map):