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,
        context: RequestContext,
        queue_name_prefix: String = None,
        next_token: Token = None,
        max_results: BoxedInteger = None,
    ) -> ListQueuesResult:
        backend = SqsBackend.get(context.region)
        if queue_name_prefix:
            urls = [
                queue.url(context)
                for queue in backend.queues.values()
                if queue.name.startswith(queue_name_prefix)
            ]
        else:
            urls = [queue.url(context) for queue in backend.queues.values()]
        if max_results:
            # FI
            #  m
            #  p
            #  N
            urls = urls[:max_results]
        return ListQueuesResult(QueueUrls=urls)
    def change_message_visibility(