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."

import base64
import copy
import hashlib
import heapq
import inspect
import json
import logging
import random
import re
import string
import threading
import time
from queue import Empty, PriorityQueue
from typing import Dict, List, NamedTuple, Optional, Set
from moto.sqs.models import BINARY_TYPE_FIELD_INDEX, STRING_TYPE_FIELD_INDEX
from moto.sqs.models import Message as MotoMessage
from localstack import config, constants
from localstack.aws.api import CommonServiceException, RequestContext
from localstack.aws.api.sqs import (
    ActionNameList,
    AttributeNameList,
    AWSAccountIdList,
    BatchEntryIdsNotDistinct,
    BatchResultErrorEntry,
    BoxedInteger,
    ChangeMessageVisibilityBatchRequestEntryList,