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."

queue_name = f"queue-{short_uid()}"
        queue_url = sqs_create_queue(QueueName=queue_name)
        tags = {"testTag1": "test1", "testTag2": "test2"}
        sqs_client.tag_queue(QueueUrl=queue_url, Tags=tags)
        tag_list = sqs_client.list_queue_tags(QueueUrl=queue_url)
        assert tags == tag_list["Tags"]
    @pytest.mark.aws_validated
    def test_queue_list_nonexistent_tags(self, sqs_client, sqs_create_queue):
        queue_name = f"queue-{short_uid()}"
        queue_url = sqs_create_queue(QueueName=queue_name)
        tag_list = sqs_client.list_queue_tags(QueueUrl=queue_url)
        assert "Tags" not in tag_list["ResponseMetadata"].keys()
    @pytest.mark.aws_validated
    def test_publish_get_delete_message(self, sqs_client, sqs_create_queue):
        
        queue_name = f"queue-{short_uid()}"
        queue_url = sqs_create_queue(QueueName=queue_name)
        message_body = "test message"
        result_send = sqs_client.send_message(QueueUrl=queue_url, MessageBody=message_body)
        result_recv = sqs_client.receive_message(QueueUrl=queue_url)
        assert result_recv["Messages"][0]["MessageId"] == result_send["MessageId"]
        sqs_client.delete_message(
            QueueUrl=queue_url, ReceiptHandle=result_recv["Messages"][0]["ReceiptHandle"]
        )
        result_recv = sqs_client.receive_message(QueueUrl=queue_url)
        assert "Messages" not in result_recv.keys()
    @pytest.mark.aws_validated
    def test_delete_message_deletes_with_change_visibility_timeout(