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."

from localstack.services.sqs import provider
        monkeypatch.setattr(config, "SQS_DELAY_RECENTLY_DELETED", True)
        monkeypatch.setattr(provider, "RECENTLY_DELETED_TIMEOUT", 1)
        name = f"test-queue-{short_uid()}"
        queue_url = sqs_create_queue(QueueName=name)
        sqs_client.delete_queue(QueueUrl=queue_url)
        with pytest.raises(ClientError) as e:
            sqs_create_queue(QueueName=name)
        e.match("QueueDeletedRecently")
        e.match(
            "You must wait 60 seconds after deleting a queue before you can create another with the same name."
        )
        time.sleep(1.5)
        assert name in provider.SqsBackend.get().deleted
        assert queue_url == sqs_create_queue(QueueName=name)
        assert name not in provider.SqsBackend.get().deleted
    @pytest.mark.only_localstack
    def test_create_queue_recently_deleted_can_be_disabled(
        self, sqs_client, sqs_create_queue, monkeypatch
    ):
        monkeypatch.setattr(config, "SQS_DELAY_RECENTLY_DELETED", False)
        name = f"test-queue-{short_uid()}"
        queue_url = sqs_create_queue(QueueName=name)
        sqs_client.delete_queue(QueueUrl=queue_url)
        assert queue_url == sqs_create_queue(QueueName=name)
    @pytest.mark.aws_validated
    def test_send_receive_message(self, sqs_client, sqs_queue):