If you are a member of a Teams call queue, and that queue is enabled with this setting, you can opt‐in or opt‐out of receiving calls from the queue.
Note: The call queue owner can disable the ability to opt‐out of a call queue.

In the top right of Teams, click the ellipses (...) icon by your name, then click settings.
In settings click on Calls in the left column and check the top bar where you will see the call queues you are in.
If the slider is set to the right side then you are going to receive calls from the queue.
If the slider is set to the left side then you are not going to receive calls from the queue.

The example below shows that the user is opted in and will receive calls.