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."

sqs_client.send_message(QueueUrl=queue_url, MessageBody="foobared")
        Timer(1, _send_message).start()  
        response = sqs_client.receive_message(QueueUrl=queue_url)
        assert (
            len(response.get("Messages", [])) == 1
        ), f"unexpected number of messages in response {response}"
    @pytest.mark.aws_validated
    @pytest.mark.xfail(reason="see https://github.com/localstack/localstack/issues/5938")
    def test_create_queue_with_different_attributes_raises_exception(
        self, sqs_client, sqs_create_queue
    ):
        queue_name = f"queue-{short_uid()}"
        sqs_create_queue(QueueName=queue_name)
        with pytest.raises(ClientError) as e:
            sqs_create_queue(
                QueueName=queue_name,
                Attributes={
                    "ReceiveMessageWaitTimeSeconds": "1",
                },
            )
        e.match("QueueAlreadyExists")
        assert (
            e.value.response["Error"]["Message"]
            == "A queue already exists with the same name and a different value for attribute "
            "ReceiveMessageWaitTimeSeconds"
        )
    @pytest.mark.aws_validated
    def test_create_and_update_queue_attributes(self, sqs_client, sqs_create_queue, snapshot):