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()
        lambda_name = f"lambda-{short_uid()}"
        create_lambda_function(
            func_name=lambda_name,
            libs=TEST_LAMBDA_LIBS,
            handler_file=TEST_LAMBDA_PYTHON,
            runtime=LAMBDA_RUNTIME_PYTHON36,
        )
        delete_batch_payload = {lambda_integration.MSG_BODY_DELETE_BATCH: queue_url}
        batch = []
        for i in range(4):
            batch.append({"Id": str(i), "MessageBody": str(i)})
        sqs_client.send_message_batch(QueueUrl=queue_url, Entries=batch)
        lambda_client.invoke(
            FunctionName=lambda_name, Payload=json.dumps(delete_batch_payload), LogType="Tail"
        )
        receive_result = sqs_client.receive_message(QueueUrl=queue_url)
        assert "Messages" not in receive_result.keys()
    @pytest.mark.aws_validated
    def test_invalid_receipt_handle_should_return_error_message(self, sqs_client, sqs_create_queue):
        
        queue_url = sqs_create_queue()
        with pytest.raises(Exception) as e:
            sqs_client.change_message_visibility(
                QueueUrl=queue_url, ReceiptHandle="INVALID", VisibilityTimeout=60
            )
        e.match("ReceiptHandleIsInvalid")
    @pytest.mark.aws_validated
    def test_message_with_attributes_should_be_enqueued(self, sqs_client, sqs_create_queue):