```release-note:bug
resource/aws_sqs_queue: Respect configured `sqs_managed_sse_enabled` value on resource Create. In particular a configured `false` value is sent to the AWS API, which overrides the [new service default value of `true`](https://aws.amazon.com/about-aws/whats-new/2022/10/amazon-sqs-announces-server-side-encryption-ssq-managed-sse-sqs-default/) 
```