5. Organize your code so it can work with both a PostgreSQL-based queue or a Kafka based queue. There should be only one code file that actually knows which of the two you are using.

Then, if you ever need to switch to something more performant, it will be relatively easy.

It's a queue... how bad can you screw this up? My guess is, in most corporate environment, very very badly. Somehow something as complicated as consuming a queue (which isn't very complicated at all) will be done in such a way that it will require many months to change which queue is used in the future.