Or not

However, this identification could also be questioned for a number of reasons. One of those reasons is the owls. Owls are never associated with Inanna. It is uncertain why the owls on the relief are depicted next to the goddess if it was in fact Inanna.

The second problem is the depiction of the two lions on the relief. Although the lion is the symbol of Inanna, she is usually depicted with only one lion. However, it is possible that this is an exception.

Furthermore, if the relief was a depiction of the myth of Inanna’s descent to the underworld, multiple aspects of her clothing seem to be missing, such as her robe and her amulets. However, this can be explained, because in the myth the goddess has to undress herself in order to pass through the gates. She also wears a different headdress on the relief than in the myth. Inanna’s necklace is described as being made of lapis lazuli. The necklace on the relief appears to be made from something else.

Lastly, because Inanna is also the goddess of war, she is almost always depicted with weapons. They are a part of the iconography of the goddess (Figs. 13-14). However, there are no weapons depicted on the relief. Collon, D., 2005. The Queen of the Night. London: British Museum Press: 43

Is the Queen of the Night relief a depiction of the war and sex goddess? Or is it someone else?