So I believe what is happening is something like this:
a) sqm dependecies are given as "meta-packet names" like tc, ip, iptables that do not match any real package
b) the GUI packet management is not (yet?) designed to resolve such meta dependencies to install hitherto uninstalled packets that would satisfy a meta-dependency and hence things fail
You could try:
a) whether trying to install this from the command line would work, likely apt add luci-app-sqm
b) wether manually installing packets that satisfy the requirements will allow to install luci-app-sqm from the GUI, likely apk add tc-full ip-full iptables-nft (let me know if/how this works, it might not since I am typing this away from home and am not yet fluent in apk).