To process each form exactly once and ensure no data is lost, using an Amazon SQS FIFO (First-In-First-Out) queue is the most appropriate solution. SQS FIFO queues guarantee that messages are processed in the exact order they are sent and ensure that each message is processed exactly once. This ensures data consistency and reliability, both of which are crucial for processing user-submitted forms without data loss.

SQS acts as a buffer between the web application server and the worker tier, ensuring that submitted forms are stored reliably and forwarded to the worker tier for processing. This also decouples the application, improving its scalability and resilience.

Option B (API Gateway): API Gateway is better suited for API management rather than acting as a message queue for form processing.

Option C (SQS Standard Queue): While SQS Standard queues offer high throughput, they do not guarantee exactly-once processing or the strict ordering needed for this use case.

Option D (Step Functions): Step Functions are useful for orchestrating workflows but add unnecessary complexity for simple message queuing and form processing.

AWS References:

Amazon SQS FIFO Queues

Decoupling Application Tiers Using Amazon SQS