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."

"explicitly "
            )
        fifo_message = SqsMessage(
            time.time(),
            message,
            message_deduplication_id=dedup_id,
            message_group_id=message_group_id,
        )
        if visibility_timeout is not None:
            fifo_message.visibility_timeout = visibility_timeout
        else:
            # us
            fifo_message.visibility_timeout = self.visibility_timeout
        if delay_seconds is not None:
            fifo_message.delay_seconds = delay_seconds
        else:
            fifo_message.delay_seconds = self.delay_seconds
        original_message = None
        original_message_group = self.deduplication.get(message_group_id)
        if original_message_group:
            original_message = original_message_group.get(dedup_id)
        if (
            original_message
            and not original_message.deleted
            and original_message.priority + DEDUPLICATION_INTERVAL_IN_SEC > fifo_message.priority
        ):
            message["MessageId"] = original_message.message["MessageId"]
        else:
            if fifo_message.is_delayed:
                self.delayed.add(fifo_message)