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_url = sqs_create_queue(Attributes={"VisibilityTimeout": "2"})
        sqs_client.send_message(QueueUrl=queue_url, MessageBody="test")
        response = sqs_client.receive_message(QueueUrl=queue_url, WaitTimeSeconds=5)
        receipt = response["Messages"][0]["ReceiptHandle"]
        
        for _ in range(4):
            time.sleep(1)
            
            sqs_client.change_message_visibility(
                QueueUrl=queue_url, ReceiptHandle=receipt, VisibilityTimeout=2
            )
            assert sqs_client.receive_message(QueueUrl=queue_url).get("Messages", []) == []
        messages = sqs_client.receive_message(QueueUrl=queue_url, WaitTimeSeconds=5)["Messages"]
        assert messages[0]["Body"] == "test"
        assert len(messages) == 1
    @pytest.mark.aws_validated
    def test_receive_message_with_visibility_timeout_updates_timeout(