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."

with self.mutex:
            self.validate_receipt_handle(receipt_handle)
            if receipt_handle not in self.receipts:
                LOG.debug(
                    "no in-flight message found for receipt handle %s in queue %s",
                    receipt_handle,
                    self.arn,
                )
                return
            standard_message = self.receipts[receipt_handle]
            standard_message.deleted = True
            LOG.debug(
                "deleting message %s from queue %s",
                standard_message.message["MessageId"],
                self.arn,
            )
            # re
            for handle in standard_message.receipt_handles:
                del self.receipts[handle]
            standard_message.receipt_handles.clear()