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."

visibility_timeout = 3
        queue_name = f"queue-{short_uid()}"
        queue_url = sqs_create_queue(
            QueueName=queue_name
        )  # , 
        sqs_client.send_message(QueueUrl=queue_url, MessageBody="test1")
        result_receive1 = sqs_client.receive_message(
            QueueUrl=queue_url, VisibilityTimeout=visibility_timeout
        )
        time.sleep(visibility_timeout / 2)
        sqs_client.send_message(QueueUrl=queue_url, MessageBody="test2")
        time.sleep(visibility_timeout)
        result_receive2 = sqs_client.receive_message(
            QueueUrl=queue_url, VisibilityTimeout=visibility_timeout
        )
        assert result_receive1["Messages"][0]["Body"] == result_receive2["Messages"][0]["Body"]
    @pytest.mark.aws_validated
    def test_sequence_number(self, sqs_client, sqs_create_queue):