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()}"
        attributes = {
            "VisibilityTimeout": "69",
        }
        queue_url = sqs_create_queue(QueueName=queue_name, Attributes=attributes)
        assert sqs_create_queue(QueueName=queue_name, Attributes=attributes) == queue_url
    @pytest.mark.aws_validated
    def test_receive_message_wait_time_seconds_and_max_number_of_messages_does_not_block(
        self, sqs_client, sqs_queue
    ):
        """
        this test makes sure that `WaitTimeSeconds` does not block when messages are in the queue, even when
        `MaxNumberOfMessages` is provided.
        """
        sqs_client.send_message(QueueUrl=sqs_queue, MessageBody="foobar1")
        sqs_client.send_message(QueueUrl=sqs_queue, MessageBody="foobar2")
        
        assert poll_condition(lambda: get_qsize(sqs_client, sqs_queue) == 2)
        then = time.time()
        response = sqs_client.receive_message(
            QueueUrl=sqs_queue, MaxNumberOfMessages=3, WaitTimeSeconds=5
        )
        took = time.time() - then
        assert took < 2  
        assert (
            len(response.get("Messages", [])) >= 1
        ), f"unexpected number of messages in {response}"
    @pytest.mark.aws_validated
    def test_wait_time_seconds_waits_correctly(self, sqs_client, sqs_queue):