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."

)
        snapshot.match("sse_kms_attributes", response)
        # SQ
        queue_url = sqs_create_queue()
        attributes = {
            "SqsManagedSseEnabled": "true",
        }
        sqs_client.set_queue_attributes(QueueUrl=queue_url, Attributes=attributes)
        response = sqs_client.get_queue_attributes(
            QueueUrl=queue_url,
            AttributeNames=[
                "KmsMasterKeyId",
                "KmsDataKeyReusePeriodSeconds",
                "SqsManagedSseEnabled",
            ],
        )
        snapshot.match("sse_sqs_attributes", response)
    @pytest.mark.xfail(reason="validation currently not implemented in localstack")
    @pytest.mark.aws_validated
    def test_sse_kms_and_sqs_are_mutually_exclusive(self, sqs_client, sqs_create_queue, snapshot):
        queue_url = sqs_create_queue()
        attributes = {
            "KmsMasterKeyId": "testKeyId",
            "SqsManagedSseEnabled": "true",
        }
        with pytest.raises(ClientError) as e:
            sqs_client.set_queue_attributes(QueueUrl=queue_url, Attributes=attributes)
        snapshot.match("error", e.value)
    @pytest.mark.aws_validated
    def test_receive_message_message_attribute_names_filters(