The basic explanation is queens represent dynamic play.
If your advantages are dynamic (like development, an attack, an initiative, or their king is exposed) then it's usually better to avoid a queen trade.
If your advantages are static (like material, pawn structure, or they have a very bad minor piece) then it's usually better to trade queens.
Maybe it’s worth it in the endgame or something but what about really early on or something like that? Is it even worth it at all?