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 = self._resolve_queue(context, queue_url=queue_url)
        with self._mutex:
            # FI
            if queue.purge_in_progress:
                raise PurgeQueueInProgress()
            queue.purge_in_progress = True
        # TO
        try:
            while True:
                queue.visible.get_nowait()
        except Empty:
            return
        finally:
            queue.purge_in_progress = False
    def set_queue_attributes(
        self, context: RequestContext, queue_url: String, attributes: QueueAttributeMap
    ) -> None:
        queue = self._resolve_queue(context, queue_url=queue_url)
        if not attributes: