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."

constructed_arn = "arn:aws:sqs:{}:{}:{}".format(
            region, url_parts[len(url_parts) - 2], url_parts[-1]
        )
        redrive_policy = json.loads(get_two_attributes.get("Attributes").get("RedrivePolicy"))
        assert message_retention_period == get_two_attributes.get("Attributes").get(
            "MessageRetentionPeriod"
        )
        assert constructed_arn == get_single_attribute.get("Attributes").get("QueueArn")
        assert max_receive_count == redrive_policy.get("maxReceiveCount")
    @pytest.mark.xfail
    @pytest.mark.aws_validated
    def test_set_unsupported_attribute_fifo(self, sqs_client, sqs_create_queue):
        # TO
        queue_name = f"queue-{short_uid()}"
        queue_url = sqs_create_queue(QueueName=queue_name)
        with pytest.raises(Exception) as e:
            sqs_client.set_queue_attributes(QueueUrl=queue_url, Attributes={"FifoQueue": "true"})
        e.match("InvalidAttributeName")
        fifo_queue_name = f"queue-{short_uid()}.fifo"
        fifo_queue_url = sqs_create_queue(
            QueueName=fifo_queue_name, Attributes={"FifoQueue": "true"}
        )
        sqs_client.set_queue_attributes(QueueUrl=fifo_queue_url, Attributes={"FifoQueue": "true"})
        with pytest.raises(Exception) as e:
            sqs_client.set_queue_attributes(
                QueueUrl=fifo_queue_url, Attributes={"FifoQueue": "false"}
            )
        e.match("InvalidAttributeValue")
    @pytest.mark.aws_validated
    def test_fifo_queue_send_multiple_messages_multiple_single_receives(