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()}"
        dead_letter_queue_name = f"dead_letter_queue-{short_uid()}"
        dl_queue_url = sqs_create_queue(QueueName=dead_letter_queue_name)
        region = get_region()
        dl_result = sqs_client.get_queue_attributes(
            QueueUrl=dl_queue_url, AttributeNames=["QueueArn"]
        )
        dl_queue_arn = dl_result["Attributes"]["QueueArn"]
        max_receive_count = 10
        _redrive_policy = {
            "deadLetterTargetArn": dl_queue_arn,
            "maxReceiveCount": max_receive_count,
        }
        message_retention_period = "604800"
        attributes = {
            "MessageRetentionPeriod": message_retention_period,
            "DelaySeconds": "10",
            "RedrivePolicy": json.dumps(_redrive_policy),
        }
        queue_url = sqs_create_queue(QueueName=queue_name, Attributes=attributes)
        url_parts = queue_url.split("/")
        get_two_attributes = sqs_client.get_queue_attributes(
            QueueUrl=queue_url,
            AttributeNames=["MessageRetentionPeriod", "RedrivePolicy"],
        )
        get_single_attribute = sqs_client.get_queue_attributes(
            QueueUrl=queue_url,
            AttributeNames=["QueueArn"],
        )
        # as