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."

self,
        context: RequestContext,
        queue_url: String,
        next_token: Token = None,
        max_results: BoxedInteger = None,
    ) -> ListDeadLetterSourceQueuesResult:
        urls = []
        backend = SqsBackend.get(context.region)
        dead_letter_queue = self._resolve_queue(context, queue_url=queue_url)
        for queue in backend.queues.values():
            policy = queue.attributes.get(QueueAttributeName.RedrivePolicy)
            if policy:
                policy = json.loads(policy)
                dlq_arn = policy.get("deadLetterTargetArn")
                if dlq_arn == dead_letter_queue.arn:
                    urls.append(queue.url(context))
        return ListDeadLetterSourceQueuesResult(queueUrls=urls)
    def delete_message(
        self, context: RequestContext, queue_url: String, receipt_handle: String
    ) -> None:
        queue = self._resolve_queue(context, queue_url=queue_url)
        queue.remove(receipt_handle)
    def delete_message_batch(