In the ASF SQS provider, we always raise a `QueueNameExists` exception if the queue already exists.

https://github.com/localstack/localstack/blob/aba25e4f9542a2cc1ce94b08d50247b8024c3d12/localstack/services/sqs/provider.py#L728-L729
However, [according to the spec](https://github.com/boto/botocore/blob/f960a8d73c12d16b53e4d9eacdf515224acb08f6/botocore/data/sqs/2012-11-05/service-2.json#L1138), "Amazon SQS returns this error only if the request includes attributes whose values differ from those of the existing queue."

# TO
        # ac
        queue_url = sqs_create_queue(Attributes={"VisibilityTimeout": "0"})
        sqs_client.send_message(
            QueueUrl=queue_url,
            MessageBody="msg",
            MessageAttributes={
                "Foo": {"DataType": "String", "StringValue": "Bar"},
            },
        )
        def receive_message(attribute_names, message_attribute_names=None):
            return sqs_client.receive_message(
                QueueUrl=queue_url,
                WaitTimeSeconds=5,
                AttributeNames=attribute_names,
                MessageAttributeNames=message_attribute_names or [],
            )
        response = receive_message(["All"])
        assert snapshot.match("all_attributes", response)
        response = receive_message(["All"], ["All"])
        assert snapshot.match("all_system_and_message_attributes", response)
        response = receive_message(["SenderId"])
        assert snapshot.match("single_attribute", response)
        response = receive_message(["SenderId", "SequenceNumber"])
        assert snapshot.match("multiple_attributes", response)
    @pytest.mark.aws_validated
    def test_change_visibility_on_deleted_message_raises_invalid_parameter_value(