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."

dl_queue_url = sqs_create_queue()
        url_parts = dl_queue_url.split("/")
        region = get_region()
        dl_target_arn = "arn:aws:sqs:{}:{}:{}".format(
            region, url_parts[len(url_parts) - 2], url_parts[-1]
        )
        conf = {"deadLetterTargetArn": dl_target_arn, "maxReceiveCount": 50}
        attributes = {"RedrivePolicy": json.dumps(conf)}
        queue_url_1 = sqs_create_queue(Attributes=attributes)
        queue_url_2 = sqs_create_queue(Attributes=attributes)
        assert queue_url_1
        assert queue_url_2
        source_urls = sqs_client.list_dead_letter_source_queues(QueueUrl=dl_queue_url)
        assert len(source_urls) == 2
        assert queue_url_1 in source_urls["queueUrls"]
        assert queue_url_2 in source_urls["queueUrls"]
    def test_dead_letter_queue_execution(
        self, sqs_client, sqs_create_queue, lambda_client, create_lambda_function
    ):
        
        queue_name = f"queue-{short_uid()}"
        dead_letter_queue_name = f"dl-queue-{short_uid()}"
        dl_queue_url = sqs_create_queue(QueueName=dead_letter_queue_name)
        # cr
        url_parts = dl_queue_url.split("/")