There are a number of decisions here, let's review them one at a time:
CO and SB limp in to a BB with Qx suited and the hero calls
I'd say this is the first mistake here. I would raise this to 3.5 bigs to weed out any 9x or Tx hands. Folks will limp in on just about anything. Unless you have extensive notes on a villain, you can assume they have any two and the worst two for you. This is why we punish allow limpers.
When you bet, you're doing more than just putting pressure on them - you're gaining information about how they act so you can begin to predict their cards based on past experience with them! CO SB limps should be punished by Qx suited.
SB bets 90 into a 122 pot, BB calls, CO folds
90 into 122 is a pretty big bet. I would not expect hero to call here any time he wasn't also going to call turn. At 90 chips in the 122 pot, that puts him at 90/(90+90+122)=90/302=29% pot odds and you 29% to call. Your clubs will get there 37% of the time, making this a good call on the surface. If take into consideration the followup with turn not getting there, you making this call putting the flop to 302 and having 9 outs in 46 possible cards, you're looking at 20% to win that hand. So he would have to put less than 20% of 302 on the river, or 60, and he's never doing that. So at this point I'd actually say folding is the more sound option. Maybe he's bluffing, maybe he's not.
Qh on the turn, SB shoves, hero folds
Okay, what is this guy playing with here? What does he have that limps, overbets flop, and shoves turn? The current nut hand is KJ, but is KJ really limping in response to the limp CO? Doubtful. J8 literally doesn't improve from the flop, the J high straight is now just a Q high straight. There's no other J hand that gets a straight that didn't have one before. So we can pretty much assume straights are out of the question. Unless this guy's playing bad, but sometimes you lose to players who play bad.
The killer hand for us is Qx because our kicker is pretty bad. But if villain is shoving top pair, he's a bad player and we're going to win those chips back from him. We're in his immediate left so he has to contend with our pressure all game. That kind of play is bad over the long run so we're not expecting this kind of play.
An alternative is a heart draw, but if he bet 90 into runner runner hearts on turn, that's just killer bad play. The odds of making runner runner flush is needing 9/47 * 8/46 = 3.3% so we aren't really thinking about that being a real play. The only way he would have bet into this and had hearts woudl be either 9x or Tx of hearts, which you're beating, or Arag of hearts which you're also beating now with top pair.
He could have limped in with 9To (or even worse 9T hearts) and honestly yes this could happen. That honestly is the only hand I'd be afraid of right now. Being that you cover him, you're only down to 2/3 starting stack if you lose, and you have the privilege if being in position on the guy 7 out of every 8 hands for the rest of the SnG, I'd say call here.
The moral of the story is by allowing your villain to limp preflop you sacrificed valuable information about the status of his hand that makes it difficult to make the right decision later.