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."

1.0,
        )
        result_recv = sqs_client.receive_message(QueueUrl=dl_queue_url, VisibilityTimeout=0)
        assert result_recv["Messages"][0]["Body"] == json.dumps(payload)
    @pytest.mark.aws_validated
    def test_dead_letter_queue_with_fifo_and_content_based_deduplication(
        self, sqs_client, sqs_create_queue, sqs_queue_arn
    ):
        dlq_url = sqs_create_queue(
            QueueName=f"test-dlq-{short_uid()}.fifo",
            Attributes={
                "FifoQueue": "true",
                "ContentBasedDeduplication": "true",
                "MessageRetentionPeriod": "1209600",
            },
        )
        dlq_arn = sqs_queue_arn(dlq_url)
        queue_url = sqs_create_queue(
            QueueName=f"test-queue-{short_uid()}.fifo",
            Attributes={
                "FifoQueue": "true",
                "ContentBasedDeduplication": "true",
                "VisibilityTimeout": "60",
                "RedrivePolicy": json.dumps({"deadLetterTargetArn": dlq_arn, "maxReceiveCount": 2}),
            },
        )
        response = sqs_client.send_message(
            QueueUrl=queue_url, MessageBody="foobar", MessageGroupId="1"
        )
        message_id = response["MessageId"]