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."

def _send_message():
            sqs_client.send_message(QueueUrl=sqs_queue, MessageBody="foobared")
        Timer(1, _send_message).start()  
        response = sqs_client.receive_message(QueueUrl=sqs_queue, WaitTimeSeconds=10)
        assert (
            len(response.get("Messages", [])) == 1
        ), f"unexpected number of messages in response {response}"
    @pytest.mark.aws_validated
    def test_wait_time_seconds_queue_attribute_waits_correctly(self, sqs_client, sqs_create_queue):
        queue_url = sqs_create_queue(
            Attributes={
                "ReceiveMessageWaitTimeSeconds": "10",
            }
        )
        def _send_message():