As always, it depends on your use cases. The data management and API footprint story is way simpler with SQS than with a relational database, and you don't have to worry about all the scaling complexity that comes with relational databases. Plus you get things like AZ resiliency for free. Staging SQS queues for demo/local/qa/dev envs is trivial if you are using CloudFormation.
Personally, I would never use a relational database as a queue, but I'm already very familiar with SQS's semantics.
Especially for temporary batch processing jobs, where I really don't want to be modifying my production tables, SQS queues rock.