Besides the operational concerns mentioned in the sibling comment, Kafka is simply not a great queue. You can't work-steal, you can't easily retry out-of-order, you can't size retention based on "is it processed yet", and you may need to manually implement DLQ behavior.
If you already have Kafka for other (more WAL-y, or maybe older log-shippy) reasons it can be an OK queue, especially if you've got a team that can use Kafka as a WAL they can easily work around using most of the downsides of using it as queue. But I wouldn't take it as a first choice.
Great point. The basic semantics are very different too. In MQs you partition/namespace/channel (whatever you want to call it) based on how data flows in your application (e.g. fanout). In Kafka you're tied more to a persistance model so you end up with fat linear topics and the "filtering"/flow management happen on the consumer's side.
If you already have Kafka for other (more WAL-y, or maybe older log-shippy) reasons it can be an OK queue, especially if you've got a team that can use Kafka as a WAL they can easily work around using most of the downsides of using it as queue. But I wouldn't take it as a first choice.