First choice is better for security and independence between tenants, like the choice about database.But you have to build tools to handle it. Failure of one queue, don't expose failure to other tenants.
First is not simple technically, but have functionals advantages :
- limited failure
- independence between tenants/confidentiality, eg: data cannot be exposed to wrong tenant
- you keeps options open
Second is simple technically, but have technicals advantages :
- very simple to maintain
When you go to multi-tenant system, keep in mind that customers will prefer to not shareuse system that mutualize data.That could be catastrophic for yours customers and your company if inappropriate data come at the wrong place.