A famous visiting queen arriving with gold, and a long line of camels, while everyone around her carries things and waits on her.
Both sources trace the expression to the Biblical account of the Queen of Sheba, who visited Solomon with great wealth; the picture of that visit is what the modern uses borrow.
兩份資料都指出，這個說法來自聖經舊約裡席巴女王帶著大批財寶造訪所羅門王的記載。後來的用法全部是借那次出巡的畫面來用，不是這個名字本身有什麼新意思。
LDOCE sense 1 note (‘from a story in the Old Testament of the Bible about the wealth of the Queen of Sheba') and the Wiktionary etymology line, both supplied in the evidence packet
Two branches
拿女王來比喻一個人
把那位女王的排場直接套在眼前的人身上，看是套在錢上，還是套在態度上。
noun · C1
A person, almost always a woman, who is extremely rich, or who spends money and lives as if she were extremely rich. The name comes from a queen in the Old Testament who visited King Solomon with great treasure.
揮金如土的人
只活在一句回話裡
這裡借的不是排場，而是「這個身分明顯不可能是我」這件事本身。
noun · C2
Said as a joking reply to show you do not believe what someone has just claimed about who they are or what they have done.
才怪、那我還是女王咧