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."

"""
    LocalStack SQS Provider.
    LIMITATIONS:
        - Pagination of results (NextToken)
        - Delivery guarantees
        - The region is not encoded in the queue URL
    """
    queues: Dict[str, SqsQueue]
    def __init__(self) -> None:
        super().__init__()
        self._mutex = threading.RLock()
        self._queue_update_worker = QueueUpdateWorker()
    def on_before_start(self):
        self._queue_update_worker.start()
    def on_before_stop(self):
        self._queue_update_worker.stop()
    def _require_queue(self, context: RequestContext, name: str) -> SqsQueue:
        """
        Returns the queue for the given name, or raises QueueDoesNotExist if it does not exist.
        :param: context: the request context
        :param name: the name to look for
        :returns: the queue
        :raises QueueDoesNotExist: if the queue does not exist
        """
        backend = SqsBackend.get(context.region)
        with self._mutex:
            if name not in backend.queues.keys():
                raise QueueDoesNotExist("The specified queue does not exist for this wsdl version.")
            return backend.queues[name]
    def _require_queue_by_arn(self, context: RequestContext, queue_arn: str) -> SqsQueue: