It's better than the mainline Smith Morra, which every decent sicilian player knows the response for.... but at the end of the day it's still just a completely equal sicilian position.
The sicilian isn't exactly an algorithmic opening. It's too huge and dynamic for that. There are ways of deviating on practically every move. I almost never run into the main line in the sicilians I play. But sicilians have a certain flavor to them. There are common moves, and thematic ideas, which apply regardless of the precise position you're in. Black knows how to play the pawn structure. He has a feel for when he can push d5 (he pushed it way too early in your example game). He can feel when he needs to attack the center or the queenside... he can feel when his king is vulnerable. When you hand black an equal position you make all these tasks much easier, or even allow him to not worry about them. He just plays chess in an equal position that he has a general feel for.
Hence in the sicilian there isn't as much value in looking for early algorithmic deviations... unless they're sharp, or dramatically alter the nature of the position (I like early b3 for that reason). I don't think your line does either of these. You will reach novel positions regardless, Blacks goal isn't to play it algorithmically in the first place, and conceptually the position is not as novel as you think.
Also... if you wanted to play this early queen move it'd be better to just wait a move, since your opponent may commit to d6 or e6 both of which are not ideal, .
Checkhover variation is in the spirit too but only It works against 2 ...d6
my líne is more simple , Qxd4 and then Qd3 or Qa4 or Qe3 or Qc4 , I feel Qd3 make more sensei but some players prefer Qa4
I'm a Gambit Morra player, tired of always having to play precisely to avoid falling into a worse position.
Also, Black can always avoid the Morra Gambit Accepted and transpose into the boring Alapin. For a while, I was experimenting with the move 1 e4 c5 2 b3 (the Snyder Variation of the Sicilian), which is quite interesting but doesn't fully convince me.
Finally, I found the move Qxd4 followed by Qd3!?. The good thing is that this line doesn't even have a name, and I know Shimanov was played against Carlsen, and he was actually defeated with it. I've been diving deeper into the variation, and it really deserves a look. If Black isn't well-prepared, they could end up getting a good lesson.