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)
        attributes = {
            "attr1": {"StringValue": "test1", "DataType": "String"},
            "attr2": {"StringValue": "test2", "DataType": "String"},
        }
        result_send = sqs_client.send_message(
            QueueUrl=queue_url, MessageBody="test", MessageAttributes=attributes
        )
        result_receive = sqs_client.receive_message(
            QueueUrl=queue_url, MessageAttributeNames=["All"]
        )
        messages = result_receive["Messages"]
        assert messages[0]["MessageId"] == result_send["MessageId"]
        assert messages[0]["MessageAttributes"] == attributes
        assert messages[0]["MD5OfMessageAttributes"] == result_send["MD5OfMessageAttributes"]
    @pytest.mark.aws_validated
    def test_sent_message_retains_attributes_after_receive(self, sqs_client, sqs_create_queue):