[chore] re-enable TestAccSQSQueue_managedEncryption upstream test

[pose]

The upstream acceptance test TestAccSQSQueue_managedEncryption (internal/service/sqs) fails in run-upstream-tests as of terraform-provider-aws v6.51.0. Step 3/4 deletes the queue via an inline CheckSDKResourceDisappears (sqs_managed_sse_enabled = false) but the step does not set ExpectNonEmptyPlan: true, so the post-apply refresh plan is non-empty (+ create) and the step errors with "the refresh plan was not empty."

Temporarily skipped via the -skip list in .github/workflows/aws-upstream-tests.yml. Re-enable once the upstream test is fixed.

Upstream: hashicorp/terraform-provider-aws#48831