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=sqs_queue, MessageBody="foobar", DelaySeconds=1)
        result = sqs_client.receive_message(QueueUrl=sqs_queue)
        assert "Messages" not in result
        result = sqs_client.receive_message(QueueUrl=sqs_queue, WaitTimeSeconds=2)
        assert "Messages" in result
        assert len(result["Messages"]) == 1
    @pytest.mark.only_localstack
    def test_approximate_number_of_messages_delayed(self, sqs_client, sqs_queue):
        
        
        sqs_client.send_message(QueueUrl=sqs_queue, MessageBody="ed")
        sqs_client.send_message(QueueUrl=sqs_queue, MessageBody="foo", DelaySeconds=2)
        sqs_client.send_message(QueueUrl=sqs_queue, MessageBody="bar", DelaySeconds=2)
        result = sqs_client.get_queue_attributes(
            QueueUrl=sqs_queue,
            AttributeNames=[
                "ApproximateNumberOfMessages",
                "ApproximateNumberOfMessagesNotVisible",
                "ApproximateNumberOfMessagesDelayed",
            ],
        )
        assert result["Attributes"] == {
            "ApproximateNumberOfMessages": "1",
            "ApproximateNumberOfMessagesNotVisible": "0",
            "ApproximateNumberOfMessagesDelayed": "2",
        }
        def _assert():