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.
s3_client = aws_stack.connect_to_service('s3')
        value = b''
        if bucket_name != BUCKET_MARKER_LOCAL:
            value = s3_client.get_object(Bucket=bucket_name, Key=key_name)['Body'].read()
        return s3_models.FakeKey(name=key_name, value=value)
    s3_models.S3Backend.get_key = get_key
    
    def clean_json(resource_json, resources_map):
        result = clean_json_orig(resource_json, resources_map)
        if isinstance(result, BaseModel):
            if isinstance(resource_json, dict) and 'Ref' in resource_json:
                entity_id = get_entity_id(result, resource_json)
                if entity_id:
                    return entity_id
                LOG.warning('Unable to resolve "Ref" attribute for: %s - %s - %s',
                            resource_json, result, type(result))
        return result
    clean_json_orig = parsing.clean_json
    parsing.clean_json = clean_json
    
    parsing.MODEL_MAP.update(MODEL_MAP)
    
    def parse_and_create_resource(logical_id, resource_json, resources_map, region_name):