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_names = [
            "a-test-queue-" + short_uid(),
            "a-test-queue-" + short_uid(),
            "b-test-queue-" + short_uid(),
        ]
        
        queue_urls = []
        for name in queue_names:
            sqs_create_queue(QueueName=name)
            queue_url = sqs_client.get_queue_url(QueueName=name)["QueueUrl"]
            assert queue_url.endswith(name)
            queue_urls.append(queue_url)
        
        result = sqs_client.list_queues(QueueNamePrefix="a-test-queue-")
        assert "QueueUrls" in result
        assert len(result["QueueUrls"]) == 2
        assert queue_urls[0] in result["QueueUrls"]
        assert queue_urls[1] in result["QueueUrls"]
        assert queue_urls[2] not in result["QueueUrls"]
        
        result = sqs_client.list_queues(QueueNamePrefix="b-test-queue-")
        assert "QueueUrls" in result
        assert len(result["QueueUrls"]) == 1
        assert queue_urls[0] not in result["QueueUrls"]
        assert queue_urls[1] not in result["QueueUrls"]
        assert queue_urls[2] in result["QueueUrls"]