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.
props = cloudformation_json['Properties']
        name = props['Name']
        region_name = props.get('Region') or config.DEFAULT_REGION
        description = props.get('Description') or ''
        id = props.get('Id') or short_uid()
        return apigw_models.RestAPI(id, region_name, name, description)
    def RestAPI_get_cfn_attribute(self, attribute_name):
        if attribute_name == 'Id':
            return self.id
        if attribute_name == 'Region':
            return self.region_name
        if attribute_name == 'Name':
            return self.name
        if attribute_name == 'Description':
            return self.description
        if attribute_name == 'RootResourceId':
            for id, resource in self.resources.items():
                if resource.parent_id is None:
                    return resource.id
            return None
        raise UnformattedGetAttTemplateException()
    @classmethod
    def Deployment_create_from_cloudformation_json(cls, resource_name, cloudformation_json, region_name):