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."

# re
        sqs_client.receive_message(QueueUrl=queue_url, WaitTimeSeconds=1, VisibilityTimeout=0)
        sqs_client.receive_message(QueueUrl=queue_url, WaitTimeSeconds=1, VisibilityTimeout=0)
        # af
        sqs_client.receive_message(QueueUrl=queue_url, WaitTimeSeconds=1, VisibilityTimeout=0)
        # ch
        response = sqs_client.receive_message(QueueUrl=dlq_url, WaitTimeSeconds=10)
        assert (
            len(response["Messages"]) == 1
        ), f"invalid number of messages in DLQ response {response}"
        message = response["Messages"][0]
        assert message["MessageId"] == message_id
        assert message["Body"] == "foobar"
    @pytest.mark.aws_validated
    def test_dead_letter_queue_max_receive_count(self, sqs_client, sqs_create_queue):
        queue_name = f"queue-{short_uid()}"
        dead_letter_queue_name = f"dl-queue-{short_uid()}"
        dl_queue_url = sqs_create_queue(
            QueueName=dead_letter_queue_name, Attributes={"VisibilityTimeout": "0"}
        )
        # cr
        url_parts = dl_queue_url.split("/")
        dl_target_arn = aws_stack.sqs_queue_arn(
            url_parts[-1], account_id=url_parts[len(url_parts) - 2]
        )
        policy = {"deadLetterTargetArn": dl_target_arn, "maxReceiveCount": 1}
        queue_url = sqs_create_queue(
            QueueName=queue_name,
            Attributes={"RedrivePolicy": json.dumps(policy), "VisibilityTimeout": "0"},
        )