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."

queue_url = sqs_create_queue(Attributes={"VisibilityTimeout": "1"})
        sqs_client.send_message(QueueUrl=queue_url, MessageBody="foobar")
        
        result = sqs_client.receive_message(QueueUrl=queue_url)
        assert "Messages" in result
        message_receipt_0 = result["Messages"][0]
        
        result = sqs_client.receive_message(QueueUrl=queue_url)
        assert "Messages" not in result
        
        result = sqs_client.receive_message(QueueUrl=queue_url, WaitTimeSeconds=5)
        assert "Messages" in result
        message_receipt_1 = result["Messages"][0]
        assert (
            message_receipt_0["ReceiptHandle"] != message_receipt_1["ReceiptHandle"]
        ), "receipt handles should be different"
    @pytest.mark.aws_validated
    def test_receive_terminate_visibility_timeout(self, sqs_client, sqs_queue):