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, sqs_client, sqs_queue
    ):
        # pr
        sqs_client.send_message(QueueUrl=sqs_queue, MessageBody="foo")
        response = sqs_client.receive_message(QueueUrl=sqs_queue, WaitTimeSeconds=5)
        handle = response["Messages"][0]["ReceiptHandle"]
        # ch
        sqs_client.change_message_visibility(
            QueueUrl=sqs_queue, ReceiptHandle=handle, VisibilityTimeout=42
        )
        # de
        sqs_client.delete_message(QueueUrl=sqs_queue, ReceiptHandle=handle)
        with pytest.raises(ClientError) as e:
            sqs_client.change_message_visibility(
                QueueUrl=sqs_queue, ReceiptHandle=handle, VisibilityTimeout=42
            )
        err = e.value.response["Error"]
        assert err["Code"] == "InvalidParameterValue"
        assert (
            err["Message"]
            == f"Value {handle} for parameter ReceiptHandle is invalid. Reason: Message does not exist or is not "
            f"available for visibility timeout change."
        )
    @pytest.mark.aws_validated
    def test_delete_message_with_illegal_receipt_handle(self, sqs_client, sqs_queue):