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."

self,
        queue: SqsQueue,
        context: RequestContext,
        message_body: String,
        delay_seconds: Integer = None,
        message_attributes: MessageBodyAttributeMap = None,
        message_system_attributes: MessageBodySystemAttributeMap = None,
        message_deduplication_id: String = None,
        message_group_id: String = None,
    ) -> Message:
        check_message_content(message_body)
        check_attributes(message_attributes)
        check_attributes(message_system_attributes)
        check_fifo_id(message_deduplication_id)
        check_fifo_id(message_group_id)
        message = Message(
            MessageId=generate_message_id(),
            MD5OfBody=md5(message_body),
            Body=message_body,
            Attributes=self._create_message_attributes(context, message_system_attributes),
            MD5OfMessageAttributes=_create_message_attribute_hash(message_attributes),
            MessageAttributes=message_attributes,
        )
        queue.put(
            message=message,
            message_deduplication_id=message_deduplication_id,
            message_group_id=message_group_id,
            delay_seconds=int(delay_seconds) if delay_seconds is not None else None,