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."

queue_name = f"queue-{short_uid()}"
        queue_url = sqs_create_queue(QueueName=queue_name)
        attributes = {"Policy": ""}
        sqs_client.set_queue_attributes(QueueUrl=queue_url, Attributes=attributes)
        attributes = sqs_client.get_queue_attributes(QueueUrl=queue_url, AttributeNames=["All"])[
            "Attributes"
        ]
        assert "Policy" not in attributes.keys()
        
        attributes = {"Policy": TEST_POLICY}
        sqs_client.set_queue_attributes(QueueUrl=queue_url, Attributes=attributes)
        attributes = sqs_client.get_queue_attributes(QueueUrl=queue_url, AttributeNames=["All"])[
            "Attributes"
        ]
        assert "sqs:SendMessage" in attributes["Policy"]
        attributes = {"Policy": ""}
        sqs_client.set_queue_attributes(QueueUrl=queue_url, Attributes=attributes)
        attributes = sqs_client.get_queue_attributes(QueueUrl=queue_url, AttributeNames=["All"])[
            "Attributes"
        ]
        assert "Policy" not in attributes.keys()
    @pytest.mark.aws_validated
    def test_send_message_with_attributes(self, sqs_client, sqs_create_queue):