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."

if not fifo_id:
        return
    if len(fifo_id) >= 128:
        raise InvalidParameterValue(
            "Message deduplication ID and group ID must be shorter than 128 bytes"
        )
    if not re.match(FIFO_MSG_REGEX, fifo_id):
        raise InvalidParameterValue(
            "Invalid characters found. Deduplication ID and group ID can only contain"
            "alphanumeric characters as well as TODO"
        )
class SqsBackend(RegionBackend):
    queues: Dict[str, SqsQueue]
    deleted: Dict[str, float]
    def __init__(self):
        self.queues = {}
        self.deleted = {}
    def expire_deleted(self):
        for k in list(self.deleted.keys()):
            if self.deleted[k] <= (time.time() - RECENTLY_DELETED_TIMEOUT):
                del self.deleted[k]
class SqsProvider(SqsApi, ServiceLifecycleHook):