Final answer:
The statement is False. SQS dead letter queues and source queues can be in different AWS accounts or regions, but appropriate permissions are required. It's easier to set up and more efficient to have them in the same account and region.
Step-by-step explanation:
The statement is False. In Amazon Web Services (AWS), you can create a Simple Queue Service (SQS) dead letter queue (DLQ) and other source queues in different AWS accounts or different regions. However, it is essential to ensure that the SQS queues have the appropriate permissions set to allow communication between them if they reside in different accounts or regions. It is worth noting that having the source queue and the DLQ in the same account and region can simplify the setup and reduce latency and costs. Dead Letter Queues are used to process messages that cannot be successfully processed by the source queue after a certain number of attempts. SQS provides the functionality to automatically send messages to a DLQ for troubleshooting or further inspection.