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,
        context: RequestContext,
        queue_name: String,
        attributes: QueueAttributeMap = None,
        tags: TagMap = None,
    ) -> CreateQueueResult:
        fifo = attributes and (
            attributes.get(QueueAttributeName.FifoQueue, "false").lower() == "true"
        )
        # Sp
        if attributes and attributes.get(QueueAttributeName.Policy) == "":
            del attributes[QueueAttributeName.Policy]
        backend = SqsBackend.get(context.region)
        with self._mutex:
            if queue_name in backend.queues: