QUESTION:
How do I create a Master Rule to find records that are owned by a queue?
ANSWER:
To create a Master Rule to find the records owned by a queue, either use the Field RECORD, Constraint "Owned By", and check off all the queues listed in the Value section (queues will show at the end of listed Users and will be prefaced with "Queue:").
For organizations with lots of queues (too many or too tedious to check all), you can also select the Field "Owner ID", Constraint "Starts with" and then type "00G" in the Value section.