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."

result_receive = sqs_client.receive_message(QueueUrl=queue_url, MaxNumberOfMessages=10)
            for j in range(3):
                assert result_receive["Messages"][j]["Body"] == f"message-{j}"
        receive_and_check_order()
        time.sleep(timeout + 1)
        receive_and_check_order()
    @pytest.mark.aws_validated
    def test_fifo_queue_send_message_with_delay_seconds_fails(
        self, sqs_client, sqs_create_queue, snapshot
    ):
        queue_url = sqs_create_queue(
            QueueName=f"queue-{short_uid()}.fifo",
            Attributes={"FifoQueue": "true", "ContentBasedDeduplication": "true"},
        )
        with pytest.raises(ClientError) as e:
            sqs_client.send_message(
                QueueUrl=queue_url, MessageBody="message-1", MessageGroupId="1", DelaySeconds=2
            )
        snapshot.match("send_message", e.value)
    @pytest.mark.aws_validated
    def test_fifo_queue_send_message_with_delay_on_queue_works(self, sqs_client, sqs_create_queue):