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."

result = sqs_client.list_queues()
        assert "QueueUrls" in result
        for url in queue_urls:
            assert url in result["QueueUrls"]
    @pytest.mark.aws_validated
    def test_create_queue_and_get_attributes(self, sqs_client, sqs_queue):
        result = sqs_client.get_queue_attributes(
            QueueUrl=sqs_queue, AttributeNames=["QueueArn", "CreatedTimestamp", "VisibilityTimeout"]
        )
        assert "Attributes" in result
        attrs = result["Attributes"]
        assert len(attrs) == 3
        assert "test-queue-" in attrs["QueueArn"]
        assert int(float(attrs["CreatedTimestamp"])) == pytest.approx(int(time.time()), 30)
        assert int(attrs["VisibilityTimeout"]) == 30, "visibility timeout is not the default value"
    @pytest.mark.aws_validated
    def test_create_queue_recently_deleted(self, sqs_client, sqs_create_queue, monkeypatch):
        monkeypatch.setattr(config, "SQS_DELAY_RECENTLY_DELETED", True)
        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."
        )
    @pytest.mark.only_localstack
    def test_create_queue_recently_deleted_cache(self, sqs_client, sqs_create_queue, monkeypatch):