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 = self._resolve_queue(context, queue_url=queue_url)
        candidates = [p for p in queue.permissions if p.label == label]
        if candidates:
            queue.permissions.remove(candidates[0])
    def _create_message_attributes(
        self,
        context: RequestContext,
        message_system_attributes: MessageBodySystemAttributeMap = None,
    ) -> Dict[MessageSystemAttributeName, str]:
        result: Dict[MessageSystemAttributeName, str] = {
            MessageSystemAttributeName.SenderId: context.account_id,  # no
            MessageSystemAttributeName.SentTimestamp: str(now(millis=True)),
        }
        if message_system_attributes is not None:
            for attr in message_system_attributes:
                result[attr] = message_system_attributes[attr]["StringValue"]
        return result
    def _validate_queue_attributes(self, attributes: QueueAttributeMap):