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."

queue1_url = sqs_create_queue()
        queue2_url = sqs_create_queue()
        # it
        response = sqs_http_client.get(
            queue1_url,
            params={
                "Action": "SendMessage",
                "MessageBody": "foobar",
            },
        )
        assert response.ok
        # no 
        response = sqs_http_client.get(
            queue2_url,
            params={
                "Action": "ReceiveMessage",
            },
        )
        assert response.ok
        assert "foobar" not in response.text
        assert "<ReceiveMessageResult/>" in response.text.replace(
            " />", "/>"