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."

# FI
                queue = backend.queues[queue_name]
                return CreateQueueResult(QueueUrl=queue.url(context))
            if config.SQS_DELAY_RECENTLY_DELETED:
                deleted = backend.deleted.get(queue_name)
                if deleted and deleted > (time.time() - RECENTLY_DELETED_TIMEOUT):
                    raise QueueDeletedRecently(
                        "You must wait 60 seconds after deleting a queue before you can create "
                        "another with the same name."
                    )
            backend.expire_deleted()
            # cr
            if fifo:
                queue = FifoQueue(queue_name, context.region, context.account_id, attributes, tags)
            else:
                queue = StandardQueue(
                    queue_name, context.region, context.account_id, attributes, tags
                )
            LOG.debug("creating queue key=%s attributes=%s tags=%s", queue_name, attributes, tags)
            backend.queues[queue_name] = queue
        return CreateQueueResult(QueueUrl=queue.url(context))
    def get_queue_url(
        self, context: RequestContext, queue_name: String, queue_owner_aws_account_id: String = None
    ) -> GetQueueUrlResult:
        backend = SqsBackend.get(context.region)
        if queue_name not in backend.queues.keys():
            raise QueueDoesNotExist("The specified queue does not exist for this wsdl version.")
        queue = backend.queues[queue_name]
        return GetQueueUrlResult(QueueUrl=queue.url(context))
    def list_queues(