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."

if timeout < 0:
                        timeout = 0
                    continue
                # up
                standard_message.visibility_timeout = (
                    self.visibility_timeout if visibility_timeout is None else visibility_timeout
                )
                standard_message.receive_times += 1
                standard_message.set_last_received(time.time())
                if standard_message.first_received is None:
                    standard_message.first_received = standard_message.last_received
                # cr
                receipt_handle = self.create_receipt_handle(standard_message)
                standard_message.receipt_handles.add(receipt_handle)
                self.receipts[receipt_handle] = standard_message
                if standard_message.visibility_timeout == 0:
                    self.visible.put_nowait(standard_message)
                else:
                    self.inflight.add(standard_message)
            # pr
            copied_message = copy.deepcopy(standard_message)
            copied_message.message["Attributes"][
                MessageSystemAttributeName.ApproximateReceiveCount
            ] = str(standard_message.receive_times)
            copied_message.message["Attributes"][
                MessageSystemAttributeName.ApproximateFirstReceiveTimestamp
            ] = str(int(standard_message.first_received * 1000))
            copied_message.message["ReceiptHandle"] = receipt_handle
            return copied_message
    def create_receipt_handle(self, message: SqsMessage) -> str: