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 = self._resolve_queue(context, queue_url=queue_url)
        if not tags:
            return
        for k, v in tags.items():
            queue.tags[k] = v
    def list_queue_tags(self, context: RequestContext, queue_url: String) -> ListQueueTagsResult:
        queue = self._resolve_queue(context, queue_url=queue_url)
        return ListQueueTagsResult(Tags=queue.tags)
    def untag_queue(self, context: RequestContext, queue_url: String, tag_keys: TagKeyList) -> None:
        queue = self._resolve_queue(context, queue_url=queue_url)
        for k in tag_keys:
            if k in queue.tags:
                del queue.tags[k]
    def add_permission(
        self,
        context: RequestContext,
        queue_url: String,
        label: String,
        aws_account_ids: AWSAccountIdList,
        actions: ActionNameList,
    ) -> None:
        queue = self._resolve_queue(context, queue_url=queue_url)
        self._validate_actions(actions)
        for account_id in aws_account_ids:
            for action in actions:
                queue.permissions.add(Permission(label, account_id, action))
    def remove_permission(self, context: RequestContext, queue_url: String, label: String) -> None: