resource/aws_sqs_queue: Remove explicit IsGovCloud() check

[bflad]

This is a reimplementation of #3376 that future-proofs the resource as well as supports the ListQueueTags API call being missing from other non-standard AWS implementations (e.g. localstack).

Closes #3727

Passes same way as before in us-gov-west-1 (resource does not just error out, eventual consistency hasn't been fixed yet):

make testacc TEST=./aws TESTARGS='-run=TestAccAWSSQSQueue_basic'
==> Checking that code complies with gofmt requirements...
TF_ACC=1 go test ./aws -v -run=TestAccAWSSQSQueue_basic -timeout 120m
=== RUN   TestAccAWSSQSQueue_basic
--- FAIL: TestAccAWSSQSQueue_basic (29.54s)
	testing.go:513: Step 1 error: After applying this step, the plan was not empty:

		DIFF:

		UPDATE: aws_sqs_queue.queue
		  delay_seconds:              "0" => "90"
		  max_message_size:           "262144" => "2048"
		  message_retention_seconds:  "345600" => "86400"
		  receive_wait_time_seconds:  "0" => "10"
		  visibility_timeout_seconds: "30" => "60"

Standard partition testing passes:

make testacc TEST=./aws TESTARGS='-run=TestAccAWSSQSQueue'
==> Checking that code complies with gofmt requirements...
TF_ACC=1 go test ./aws -v -run=TestAccAWSSQSQueue -timeout 120m
=== RUN   TestAccAWSSQSQueue_importBasic
--- PASS: TestAccAWSSQSQueue_importBasic (13.51s)
=== RUN   TestAccAWSSQSQueue_importFifo
--- PASS: TestAccAWSSQSQueue_importFifo (12.79s)
=== RUN   TestAccAWSSQSQueue_importEncryption
--- PASS: TestAccAWSSQSQueue_importEncryption (13.41s)
=== RUN   TestAccAWSSQSQueuePolicy_basic
--- PASS: TestAccAWSSQSQueuePolicy_basic (13.47s)
=== RUN   TestAccAWSSQSQueuePolicy_import
--- PASS: TestAccAWSSQSQueuePolicy_import (15.07s)
=== RUN   TestAccAWSSQSQueue_basic
--- PASS: TestAccAWSSQSQueue_basic (27.46s)
=== RUN   TestAccAWSSQSQueue_tags
--- PASS: TestAccAWSSQSQueue_tags (29.25s)
=== RUN   TestAccAWSSQSQueue_namePrefix
--- PASS: TestAccAWSSQSQueue_namePrefix (11.45s)
=== RUN   TestAccAWSSQSQueue_policy
--- PASS: TestAccAWSSQSQueue_policy (14.97s)
=== RUN   TestAccAWSSQSQueue_queueDeletedRecently
--- PASS: TestAccAWSSQSQueue_queueDeletedRecently (82.60s)
=== RUN   TestAccAWSSQSQueue_redrivePolicy
--- PASS: TestAccAWSSQSQueue_redrivePolicy (15.47s)
=== RUN   TestAccAWSSQSQueue_Policybasic
--- PASS: TestAccAWSSQSQueue_Policybasic (26.92s)
=== RUN   TestAccAWSSQSQueue_FIFO
--- PASS: TestAccAWSSQSQueue_FIFO (13.05s)
=== RUN   TestAccAWSSQSQueue_FIFOExpectNameError
--- PASS: TestAccAWSSQSQueue_FIFOExpectNameError (2.29s)
=== RUN   TestAccAWSSQSQueue_FIFOWithContentBasedDeduplication
--- PASS: TestAccAWSSQSQueue_FIFOWithContentBasedDeduplication (10.12s)
=== RUN   TestAccAWSSQSQueue_ExpectContentBasedDeduplicationError
--- PASS: TestAccAWSSQSQueue_ExpectContentBasedDeduplicationError (3.63s)
=== RUN   TestAccAWSSQSQueue_Encryption
--- PASS: TestAccAWSSQSQueue_Encryption (10.63s)
PASS
ok  	github.com/terraform-providers/terraform-provider-aws/aws	316.103s

[bflad]

This has been released in version 1.12.0 of the AWS provider. Please see the Terraform documentation on provider versioning or reach out if you need any assistance upgrading.

[ghost]

I'm going to lock this issue because it has been closed for 30 days ⏳. This helps our maintainers find and focus on the active issues.

If you feel this issue should be reopened, we encourage creating a new issue linking back to this one for added context. Thanks!