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."

self, sqs_client, sqs_create_queue, snapshot
    ):
        """
        Receive message allows a list of filters to be passed with MessageAttributeNames. See:
        https://boto3.amazonaws.com/v1/documentation/api/latest/reference/services/sqs.html#SQS.Client.receive_message
        """
        queue_url = sqs_create_queue(Attributes={"VisibilityTimeout": "0"})
        response = sqs_client.send_message(
            QueueUrl=queue_url,
            MessageBody="msg",
            MessageAttributes={
                "Help.Me": {"DataType": "String", "StringValue": "Me"},
                "Hello": {"DataType": "String", "StringValue": "There"},
                "General": {"DataType": "String", "StringValue": "Kenobi"},
            },
        )
        assert snapshot.match("send_message_response", response)
        def receive_message(message_attribute_names):
            return sqs_client.receive_message(
                QueueUrl=queue_url,
                WaitTimeSeconds=5,
                MessageAttributeNames=message_attribute_names,
            )