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."

_result = sqs_client.get_queue_attributes(
                QueueUrl=sqs_queue,
                AttributeNames=[
                    "ApproximateNumberOfMessages",
                    "ApproximateNumberOfMessagesNotVisible",
                    "ApproximateNumberOfMessagesDelayed",
                ],
            )
            assert _result["Attributes"] == {
                "ApproximateNumberOfMessages": "3",
                "ApproximateNumberOfMessagesNotVisible": "0",
                "ApproximateNumberOfMessagesDelayed": "0",
            }
        retry(_assert)
    @pytest.mark.aws_validated
    def test_receive_after_visibility_timeout(self, sqs_client, sqs_create_queue):