https://cwiki.apache.org/confluence/display/FLINK/FLIP-477+Amazon+SQS+Source+Connector
I'm a Principal Engineer at AWS and work directly with the AWS SQS team. I can provide all kinds of details about the SQS API and SQS semantics in general to help you validate the design for exactly once processing. I have very little knowledge of Flink, so will limit my feedback to SQS only. Feel free to link a design or ask specific questions. David