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.
from pympler import muppy, summary
        all_objects = muppy.get_objects()
        result = summary.summarize(all_objects)
        result = result[0:20]
        summary = '\n'.join([l for l in summary.format_(result)])
        result = '%s\n\n%s' % (summary, json.dumps(result))
        return result, 200, {'content-type': 'text/plain'}
    def create_backend_app(service):
        backend_app = moto_server.create_backend_app_orig(service)
        backend_app.add_url_rule(
            '/_stats', endpoint='_get_stats', methods=['GET'], view_func=_get_stats, strict_slashes=False)
        return backend_app
    if not hasattr(moto_server, 'create_backend_app_orig'):
        moto_server.create_backend_app_orig = moto_server.create_backend_app
        moto_server.create_backend_app = create_backend_app
def start_up(*args):
    
    apply_patches()
    
    inject_stats_endpoint()
    return moto_main(*args)
def main():
    setup_logging()
    
    canonicalize_api_names()
    
    sys.exit(start_up())
if __name__ == '__main__':
    main()