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_url = sqs_create_queue()
        
        tags = {"tag1": "value1", "tag2": "value2"}
        sqs_client.tag_queue(QueueUrl=queue_url, Tags=tags)
        
        tags = {"tag1": "VALUE1", "tag3": "value3"}
        sqs_client.tag_queue(QueueUrl=queue_url, Tags=tags)
        response = sqs_client.list_queue_tags(QueueUrl=queue_url)
        assert response["Tags"] == {"tag1": "VALUE1", "tag2": "value2", "tag3": "value3"}
    @pytest.mark.aws_validated
    def test_create_queue_with_tags(self, sqs_client, sqs_create_queue):
        tags = {"tag1": "value1", "tag2": "value2"}
        queue_url = sqs_create_queue(tags=tags)
        response = sqs_client.list_queue_tags(QueueUrl=queue_url)
        assert response["Tags"] == tags
    @pytest.mark.aws_validated
    def test_create_queue_without_attributes_is_idempotent(self, sqs_client, sqs_create_queue):
        queue_name = f"queue-{short_uid()}"
        queue_url = sqs_create_queue(QueueName=queue_name)
        assert sqs_create_queue(QueueName=queue_name) == queue_url
    @pytest.mark.aws_validated
    def test_create_queue_with_same_attributes_is_idempotent(self, sqs_client, sqs_create_queue):