If all properties of a queue have default values (no set limits, queue type is default), and queue has no children, then it is not actually created. This way, for exanple, creation of global-total queues can be avoided if only upload/download limitation is used.
You need to set one non-default property for a simple queue to be created. The simplest thing to do is to set limit-at to the physical interface speed (100M or 1G).
Simple queues with all default values aren’t actually installed - that’s what the manual says. You need to have at least one non-default value for them to do anything.
The easiest thing to do that and still not have them limit anything (so you can use them for accounting purposes only, as you’re saying you’re trying to do) is to set rate limit of the queue - the limit-at parameter - for both upload and download to the speed of the physical interface the simple queue is tied to. I’m assuming you’re using a wired interface, and RouterBOARDs have wired interface at either 100Mbps or 1Gbps. Set the limit-at parameter for both upload and download to whatever your interface physically supports.