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."

arn = parse_arn(queue_arn)
        return self._require_queue(context, arn["resource"])
    def _resolve_queue(
        self,
        context: RequestContext,
        queue_name: Optional[str] = None,
        queue_url: Optional[str] = None,
    ) -> SqsQueue:
        """
        Determines the name of the queue from available information (request context, queue URL) to return the respective queue,
        or raises QueueDoesNotExist if it does not exist.
        :param context: the request context, used for getting region and account_id, and optionally the queue_url
        :param queue_name: the queue name (if this is set, then this will be used for the key)
        :param queue_url: the queue url (if name is not set, this will be used to determine the queue name)
        :returns: the queue
        :raises QueueDoesNotExist: if the queue does not exist
        """
        name = resolve_queue_name(context, queue_name, queue_url)
        return self._require_queue(context, name)
    def create_queue(