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."

queue_name = f"queue-{short_uid()}"
        queue_url = sqs_create_queue(QueueName=queue_name)
        
        "attr.1øßä": {"StringValue": "Valida", "DataType": "String"}}
        sqs_client.send_message(
            QueueUrl=queue_url, MessageBody="test", MessageAttributes=valid_attribute
        )
        def send_invalid(attribute):
            with pytest.raises(Exception) as e:
                sqs_client.send_message(
                    QueueUrl=queue_url, MessageBody="test", MessageAttributes=attribute
                )
            e.match("Invalid")
        # S
        # S
        in
            "attr1": {"StringValue": f"Invalid-{chr(8)},{chr(11)}", "DataType": "String"}
        }
        se
        invalid_name_prefixes = ["aWs.", "AMAZON.", "."]
        for prefix in invalid_name_prefixes:
            in
                f"{prefix}-Invalid-attr": {"StringValue": "Valid", "DataType": "String"}
            }
            se
        # S