There is a time any place for sharing state and data. However it is extremely complex to make that work, and so if at all possible don't. In general the only time I can't use queues is when I'm writing the queue implementation (I've done this several times - turns out there are a number of different special cases in my embedded system where it was worth it to avoid some obscure downside to the queues I already had).

When you need the absolute best performance sharing state is sometimes better - but you need a deep understanding of how your CPUs share state. A mutex or atomic write operation is almost always needed (the exceptions are really weird), and those will kill performance so you better spend a lot of time minimizing where you have them.