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."

"""
    Utility function filter from the given message (in-place) the system attributes from the given list. It will
    apply all rules according to:
    https://boto3.amazonaws.com/v1/documentation/api/latest/reference/services/sqs.html#SQS.Client.receive_message.
    :param message: The message to filter (it will be modified)
    :param names: the attributes names/filters
    """
    if "Attributes" not in message:
        return
    if not names:
        del message["Attributes"]
        return
    if "All" in names:
        return
    for k in list(message["Attributes"].keys()):
        if k not in names:
            del message["Attributes"][k]
def message_filter_message_attributes(message: Message, names: Optional[MessageAttributeNameList]):