Long polling is supposed to eliminate multiple polls
No, long polling is supposed to eliminate a large number of empty polls and false empty responses when messsages are actually available. A long poll in SQS won't sit and wait for the maximum amount of wait time just looking for more things to return, or keep searching once it's found something. A long poll in SQS only waits long enough to find something:
“Long polling allows the Amazon SQS service to wait until a message is available in the queue before sending a response. So unless the connection times out, the response to the ReceiveMessage request will contain at least one of the available messages (if any) and up to the maximum number requested in the ReceiveMessage call.”
— http://docs.aws.amazon.com/AWSSimpleQueueService/latest/SQSDeveloperGuide/sqs-long-polling.html (emphasis added)
So, the “something” that SQS finds and returns may be all of the messages (up to your max), or a subset of the messages, because, as has been mentioned, SQS is a distributed system. There was likely an architectural decision to be made between "return as quickly as possible once we've found something" and "search the entire system for everything possible up to the maximum number of message the client will accept" ... and, given those alternatives, it seems reasonable that most applications would prefer the faster response of "give me whatever you can, as quickly as you can."
You don't know that you've actually drained a queue until you get back an empty response from a long poll.