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."

region = os.environ.get("AWS_DEFAULT_REGION") or TEST_REGION
        dl_target_arn = "arn:aws:sqs:{}:{}:{}".format(
            region, url_parts[len(url_parts) - 2], url_parts[-1]
        )
        policy = {"deadLetterTargetArn": dl_target_arn, "maxReceiveCount": 1}
        queue_url = sqs_create_queue(
            QueueName=queue_name, Attributes={"RedrivePolicy": json.dumps(policy)}
        )
        lambda_name = f"lambda-{short_uid()}"
        create_lambda_function(
            func_name=lambda_name,
            libs=TEST_LAMBDA_LIBS,
            handler_file=TEST_LAMBDA_PYTHON,
            runtime=LAMBDA_RUNTIME_PYTHON36,
        )
        # cr
        url_parts = queue_url.split("/")
        queue_arn = "arn:aws:sqs:{}:{}:{}".format(
            region, url_parts[len(url_parts) - 2], url_parts[-1]
        )
        lambda_client.create_event_source_mapping(
            EventSourceArn=queue_arn, FunctionName=lambda_name
        )
        # ad
        payload = {lambda_integration.MSG_BODY_RAISE_ERROR_FLAG: 1}
        sqs_client.send_message(QueueUrl=queue_url, MessageBody=json.dumps(payload))
        assert poll_condition(
            lambda: "Messages"
            in sqs_client.receive_message(QueueUrl=dl_queue_url, VisibilityTimeout=0),
            10.0,