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={
                "MessageRetentionPeriod": "604800",  
                "ReceiveMessageWaitTimeSeconds": "10",
                "VisibilityTimeout": "20",
            }
        )
        response = sqs_client.get_queue_attributes(QueueUrl=queue_url, AttributeNames=["All"])
        snapshot.match("get_queue_attributes", response)
        sqs_client.set_queue_attributes(
            QueueUrl=queue_url,
            Attributes={
                "MaximumMessageSize": "2048",
                "VisibilityTimeout": "69",
                "DelaySeconds": "420",
            },
        )
        response = sqs_client.get_queue_attributes(QueueUrl=queue_url, AttributeNames=["All"])
        snapshot.match("get_updated_queue_attributes", response)
    @pytest.mark.aws_validated
    def test_send_delay_and_wait_time(self, sqs_client, sqs_queue):