Smith-Morra gambit with 3. Qxd4

At the beginner level (850 ish) I see many people play the smith Morra gambit, but after cxd4, white will follow up with a queen recapture instead of c3

is nc6, winning tempo while developing the best punishment for the queen recapture, and if so, where is the best place for whites queen to retreat to? In addition, what lines of the Sicilian are strongest to transpose to if white has misplaced queen? Currently I’m a dragon player, since the extra tempo is very valuable if white castles queenside., but I was wondering if there are any others I was unaware of. 

You're 850? I'd recommend continuing to play the Dragon. You're right that the extra tempo will be incredibly helpful. These three are probably the most likely for your opponents to choose, and here's the line, then play what you know from there.

That abomination could hardly be called Morra. What you are seeing there is a person that tries the same e4 d4 Qxd4 setup every time, which signals that you can contiune with your initial plans and it will be even stronger as you pointed it out.

So 4. Qa4 should be the main line and 4. Qd1 should be a side line after even if 3) Qxd4 is not the move of the century it's not like if was a move so bad that Black would be in a winning position.

so e4 e5 d4 exd4 Qxd4 is fine

but e4 c5 d4 cxd4 Qxd4 isnt

why

a : On 1) e4 e5 2) d4 exd4 3) Qxd4 Nc6 there is simply idea to play 4) Qe3 with o-o-o strategy i.e for ex. 4)...Nf6 5) Nc3 Bb4 6) Bd2 o-o 7) o-o-o in short even if Center Game "is called equal" there is imbalance, a chess match to make etc.

b : On 1) e4 c5 2) d4 cxd4 3) Qxd4 Nc6 there is not really the idea to play 4) Qe3 with o-o-o strategy because the c column is open and the Queen remains misplaced in e3 which would make the game more interesting to play for Black.

To be honest I don't see much point in playing 3) Qxd4 because it loses a tempo for the Queen and I have the impression there is no real strategy behind this move.

Depends on what do you consider fine here. Its not the end of the world, but its not in the spirit of Morra. Gambit mentality is that you have to be ahaed in compensation for the sacrifice. Or having a huge attack.

When you go Qxd4 you are begging for black to take the initiative. And I am unsure of how wise it would be to apply the plans of Center game into a position that never arised to begin with.

They are not playing the Smith-Morra Gambit then. They did not offer the pawn (3.c3).

Just play 3...Nc6. White must move his queen again as with no ...d6, the Bishop cannot pin the Knight to the king.

I think its best to go to d1