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."

QueueUrl=queue_url, ReceiptHandle=result_receive["Messages"][0]["ReceiptHandle"]
        )
        result_receive_duplicate = sqs_client.receive_message(QueueUrl=queue_url)
        assert result_send.get("MessageId") == result_receive.get("Messages")[0].get("MessageId")
        assert result_send.get("MD5OfMessageBody") == result_receive.get("Messages")[0].get(
            "MD5OfBody"
        )
        assert result_send_duplicate.get("MessageId") == result_receive_duplicate.get("Messages")[
            0
        ].get("MessageId")
        assert result_send_duplicate.get("MD5OfMessageBody") == result_receive_duplicate.get(
            "Messages"
        )[0].get("MD5OfBody")
    @pytest.mark.aws_validated
    def test_sse_queue_attributes(self, sqs_client, sqs_create_queue, snapshot):
        # KM
        queue_url = sqs_create_queue()
        attributes = {
            "KmsMasterKeyId": "testKeyId",
            "KmsDataKeyReusePeriodSeconds": "6000",
            "SqsManagedSseEnabled": "false",
        }
        sqs_client.set_queue_attributes(QueueUrl=queue_url, Attributes=attributes)
        response = sqs_client.get_queue_attributes(
            QueueUrl=queue_url,
            AttributeNames=[
                "KmsMasterKeyId",
                "KmsDataKeyReusePeriodSeconds",
                "SqsManagedSseEnabled",
            ],