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, queue: SqsQueue, std_m: SqsMessage, context: RequestContext
    ) -> bool:
        redrive_policy = json.loads(queue.attributes.get(QueueAttributeName.RedrivePolicy))
        # TO
        max_receive_count = int(redrive_policy["maxReceiveCount"])
        if std_m.receive_times > max_receive_count:
            dead_letter_target_arn = redrive_policy["deadLetterTargetArn"]
            dl_queue = self._require_queue_by_arn(context, dead_letter_target_arn)
            # TO
            dead_message = std_m.message
            dl_queue.put(
                message=dead_message,
                message_deduplication_id=std_m.message_deduplication_id,
                message_group_id=std_m.message_group_id,
            )
            queue.remove(std_m.message["ReceiptHandle"])
            return True
        else:
            return False
    def list_dead_letter_source_queues(