I can see the advantage of using two stacks if an array implementation is used since stacks are more easily implemented using arrays than queues are. But if linked-lists are used, what is the advantage? The act of popping the stack onto the queue increases overhead for both linked-list and array implementations.
It's a common way to implement a queue in functional programming languages with purely functional (immutable, but sharing structure) lists (e.g. Clojure, Haskell, Erlang...):
(all operations return the new queue object in addition to any possible return values)
The point is that adding (removing) an element to (from) the front of a purely functional list is O(1) and the reverse operation which is O(n) is amortised over all the dequeues, so it's close to O(1), thereby giving you a ~O(1) queue implementation with immutable data structures.