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."

self,
        context: RequestContext,
        queue_url: String,
        message_body: String,
        delay_seconds: Integer = None,
        message_attributes: MessageBodyAttributeMap = None,
        message_system_attributes: MessageBodySystemAttributeMap = None,
        message_deduplication_id: String = None,
        message_group_id: String = None,
    ) -> SendMessageResult:
        queue = self._resolve_queue(context, queue_url=queue_url)
        message = self._put_message(
            queue,
            context,
            message_body,
            delay_seconds,
            message_attributes,
            message_system_attributes,
            message_deduplication_id,
            message_group_id,
        )
        return SendMessageResult(
            MessageId=message["MessageId"],
            MD5OfMessageBody=message["MD5OfBody"],
            MD5OfMessageAttributes=message.get("MD5OfMessageAttributes"),
            SequenceNumber=queue.generate_sequence_number(),
            MD5OfMessageSystemAttributes=_create_message_attribute_hash(message_system_attributes),
        )
    def send_message_batch(