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)
        for i in range(3):
            message_content = f"test-{i}"
            sqs_client.send_message(QueueUrl=queue_url, MessageBody=message_content)
        approx_nr_of_messages = sqs_client.get_queue_attributes(
            QueueUrl=queue_url, AttributeNames=["ApproximateNumberOfMessages"]
        )
        assert int(approx_nr_of_messages["Attributes"]["ApproximateNumberOfMessages"]) > 1
        sqs_client.purge_queue(QueueUrl=queue_url)
        receive_result = sqs_client.receive_message(QueueUrl=queue_url)
        assert "Messages" not in receive_result.keys()
    @pytest.mark.aws_validated
    def test_remove_message_with_old_receipt_handle(self, sqs_client, sqs_create_queue):
        queue_name = f"queue-{short_uid()}"
        queue_url = sqs_create_queue(QueueName=queue_name)
        sqs_client.send_message(QueueUrl=queue_url, MessageBody="test")
        result_receive = sqs_client.receive_message(QueueUrl=queue_url, VisibilityTimeout=1)
        time.sleep(2)
        receipt_handle = result_receive["Messages"][0]["ReceiptHandle"]
        sqs_client.delete_message(QueueUrl=queue_url, ReceiptHandle=receipt_handle)
        # Th
        # re
        approx_nr_of_messages = sqs_client.get_queue_attributes(
            QueueUrl=queue_url, AttributeNames=["ApproximateNumberOfMessages"]
        )
        assert int(approx_nr_of_messages["Attributes"]["ApproximateNumberOfMessages"]) == 0