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(
            QueueName=f"queue-{short_uid()}.fifo",
            Attributes={
                "FifoQueue": "true",
                "ContentBasedDeduplication": "true",
                "DelaySeconds": "2",
            },
        )
        sqs_client.send_message(QueueUrl=queue_url, MessageBody="message-1", MessageGroupId="1")
        sqs_client.send_message(QueueUrl=queue_url, MessageBody="message-2", MessageGroupId="2")
        sqs_client.send_message(QueueUrl=queue_url, MessageBody="message-3", MessageGroupId="3")
        response = sqs_client.receive_message(QueueUrl=queue_url, WaitTimeSeconds=1)
        assert response.get("Messages", []) == []
        messages = []
        def _collect():
            _response = sqs_client.receive_message(QueueUrl=queue_url)
            messages.extend(_response.get("Messages", []))
            assert len(messages) == 3
        retry(_collect, sleep_before=2)  
        assert messages[0]["Body"] == "message-1"
        assert messages[1]["Body"] == "message-2"
        assert messages[2]["Body"] == "message-3"
    @pytest.mark.aws_validated
    def test_list_queue_tags(self, sqs_client, sqs_create_queue):