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."

return
        queue.validate_queue_attributes(attributes)
        for k, v in attributes.items():
            queue.attributes[k] = v
        # Sp
        if queue.attributes.get(QueueAttributeName.Policy) == "":
            del queue.attributes[QueueAttributeName.Policy]
        redrive_policy = queue.attributes.get(QueueAttributeName.RedrivePolicy)
        if redrive_policy:
            _redrive_policy = json.loads(redrive_policy)
            dl_target_arn = _redrive_policy.get("deadLetterTargetArn")
            max_receive_count = _redrive_policy.get("maxReceiveCount")
            # TO
            if not dl_target_arn:
                raise InvalidParameterValue(
                    "The required parameter 'deadLetterTargetArn' is missing"
                )
            if not max_receive_count:
                raise InvalidParameterValue("The required parameter 'maxReceiveCount' is missing")
            try:
                max_receive_count = int(max_receive_count)
                valid_count = 1 <= max_receive_count <= 1000
            except ValueError:
                valid_count = False
            if not valid_count:
                raise InvalidParameterValue(
                    f"Value {redrive_policy} for parameter RedrivePolicy is invalid. Reason: Invalid value for "
                    f"maxReceiveCount: {max_receive_count}, valid values are from 1 to 1000 both inclusive. "
                )
    def tag_queue(self, context: RequestContext, queue_url: String, tags: TagMap) -> None: