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.
SIGNAL_HANDLERS_SETUP = False
DEFAULT_BACKEND_HOST = '127.0.0.1'
LOG = logging.getLogger(os.path.basename(__file__))
SERVICE_PLUGINS = {}
class Plugin(object):
    def __init__(self, name, start, check=None, listener=None):
        self.plugin_name = name
        self.start_function = start
        self.listener = listener
        self.check_function = check
    def start(self, asynchronous):
        kwargs = {
            'asynchronous': asynchronous
        }
        if self.listener:
            kwargs['update_listener'] = self.listener
        return self.start_function(**kwargs)
    def check(self, expect_shutdown=False, print_error=False):
        if not self.check_function:
            return
        return self.check_function(expect_shutdown=expect_shutdown, print_error=print_error)
    def name(self):
        return self.plugin_name
def register_plugin(plugin):
    SERVICE_PLUGINS[plugin.name()] = plugin
def update_config_variable(variable, new_value):
    if new_value is not None:
        LOG.info('Updating value of config variable "%s": %s' % (variable, new_value))
        setattr(config, variable, new_value)
class ConfigUpdateProxyListener(ProxyListener):