Hypersmurf
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Helpless Defenders
A helpless opponent is someone who is bound, sleeping, paralyzed, unconscious, or otherwise at your mercy.
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A helpless character is paralyzed, held, bound, sleeping, unconscious, or otherwise completely at an opponent’s mercy. A helpless target is treated as having a Dexterity of 0 (–5 modifier).
We can tell from the Formian Queen's stat block that she is not treated as having a Dexterity of 0 (–5 modifier); therefore she is not considered helpless; therefore she is not considered otherwise at your mercy.
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If you like. Just like the harpy's victim, the Queen is not helpless, therefore not a valid target for CDG.
-Hyp.