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."

send_result = sqs_client.send_message(QueueUrl=sqs_queue, MessageBody="message")
        assert send_result["MessageId"]
        assert send_result["MD5OfMessageBody"] == "78e731027d8fd50ed642340b7c9a63b3"
        
        receive_result = sqs_client.receive_message(QueueUrl=sqs_queue)
        assert len(receive_result["Messages"]) == 1
        message = receive_result["Messages"][0]
        assert message["ReceiptHandle"]
        assert message["Body"] == "message"
        assert message["MessageId"] == send_result["MessageId"]
        assert message["MD5OfBody"] == send_result["MD5OfMessageBody"]
    @pytest.mark.aws_validated
    def test_receive_message_attributes_timestamp_types(self, sqs_client, sqs_queue):
        sqs_client.send_message(QueueUrl=sqs_queue, MessageBody="message")
        r0 = sqs_client.receive_message(
            QueueUrl=sqs_queue, VisibilityTimeout=0, AttributeNames=["All"]
        )
        attrs = r0["Messages"][0]["Attributes"]
        assert float(attrs["ApproximateFirstReceiveTimestamp"]).is_integer()
        assert float(attrs["SentTimestamp"]).is_integer()
        assert float(attrs["SentTimestamp"]) == pytest.approx(
            float(attrs["ApproximateFirstReceiveTimestamp"]), 2
        )
    @pytest.mark.aws_validated
    def test_send_receive_message_multiple_queues(self, sqs_client, sqs_create_queue):