Grand Rapids Area Boardgamers
while it seems in the rules with ties the queen passes back and forth for the coin purchase discount it does not cover scoring at end of game.
This is because the queen does not move during scoring. There's no need for the rules to cover it. Towers have nothing to do with end-game scoring (unless a town tile says otherwise).
The rules say:
If you are the player hosting the Queen, place her on your largest territory (red towns included) where she will count as a crown.
So that's all. Whoever already has her places her.