BUG: bugfix 26390 assigning PandasArray to DataFrame error
- [x] closes #26390 
- [x] tests added / passed
- [x] passes `git diff upstream/master -u -- "*.py" | flake8 --diff`
- [x] whatsnew entry

----

Which section should i add the whatsnew entry in for this particular case?
# [Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26417?src=pr&el=h1) Report
> Merging [#26417](https://codecov.io/gh/pandas-dev/pandas/pull/26417?src=pr&el=desc) into [master](https://codecov.io/gh/pandas-dev/pandas/commit/ff4437eb3b27440ea2304a8613369ebec0b8b72a?src=pr&el=desc) will **decrease** coverage by `<.01%`.
> The diff coverage is `100%`.

[![Impacted file tree graph](https://codecov.io/gh/pandas-dev/pandas/pull/26417/graphs/tree.svg?width=650&token=eZ4WkYLtcO&height=150&src=pr)](https://codecov.io/gh/pandas-dev/pandas/pull/26417?src=pr&el=tree)

```diff
@@            Coverage Diff             @@
##           master   #26417      +/-   ##
==========================================
- Coverage   91.69%   91.68%   -0.01%     
==========================================
  Files         174      174              
  Lines       50739    50742       +3     
==========================================
- Hits        46524    46523       -1     
- Misses       4215     4219       +4
```

| Flag | Coverage Δ | |
|---|---|---|
| #multiple | `90.19% <100%> (ø)` | :arrow_up: |
| #single | `41.16% <33.33%> (-0.18%)` | :arrow_down: |

| [Impacted Files](https://codecov.io/gh/pandas-dev/pandas/pull/26417?src=pr&el=tree) | Coverage Δ | |
|---|---|---|
| [pandas/core/internals/blocks.py](https://codecov.io/gh/pandas-dev/pandas/pull/26417/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvaW50ZXJuYWxzL2Jsb2Nrcy5weQ==) | `94.07% <ø> (ø)` | :arrow_up: |
| [pandas/core/frame.py](https://codecov.io/gh/pandas-dev/pandas/pull/26417/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvZnJhbWUucHk=) | `97.02% <100%> (-0.12%)` | :arrow_down: |
| [pandas/io/gbq.py](https://codecov.io/gh/pandas-dev/pandas/pull/26417/diff?src=pr&el=tree#diff-cGFuZGFzL2lvL2dicS5weQ==) | `78.94% <0%> (-10.53%)` | :arrow_down: |

------

[Continue to review full report at Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26417?src=pr&el=continue).
> **Legend** - [Click here to learn more](https://docs.codecov.io/docs/codecov-delta)
> `Δ = absolute <relative> (impact)`, `ø = not affected`, `? = missing data`
> Powered by [Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26417?src=pr&el=footer). Last update [ff4437e...fcd29ed](https://codecov.io/gh/pandas-dev/pandas/pull/26417?src=pr&el=lastupdated). Read the [comment docs](https://docs.codecov.io/docs/pull-request-comments).
 # [Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26417?src=pr&el=h1) Report
> Merging [#26417](https://codecov.io/gh/pandas-dev/pandas/pull/26417?src=pr&el=desc) into [master](https://codecov.io/gh/pandas-dev/pandas/commit/1263e1a9cac179f453aa6223f00cbaa3e158a878?src=pr&el=desc) will **decrease** coverage by `<.01%`.
> The diff coverage is `100%`.

[![Impacted file tree graph](https://codecov.io/gh/pandas-dev/pandas/pull/26417/graphs/tree.svg?width=650&token=eZ4WkYLtcO&height=150&src=pr)](https://codecov.io/gh/pandas-dev/pandas/pull/26417?src=pr&el=tree)

```diff
@@            Coverage Diff             @@
##           master   #26417      +/-   ##
==========================================
- Coverage   91.73%   91.72%   -0.01%     
==========================================
  Files         174      174              
  Lines       50741    50756      +15     
==========================================
+ Hits        46548    46558      +10     
- Misses       4193     4198       +5
```

| Flag | Coverage Δ | |
|---|---|---|
| #multiple | `90.23% <100%> (ø)` | :arrow_up: |
| #single | `41.69% <100%> (-0.11%)` | :arrow_down: |

| [Impacted Files](https://codecov.io/gh/pandas-dev/pandas/pull/26417?src=pr&el=tree) | Coverage Δ | |
|---|---|---|
| [pandas/core/internals/blocks.py](https://codecov.io/gh/pandas-dev/pandas/pull/26417/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvaW50ZXJuYWxzL2Jsb2Nrcy5weQ==) | `94.08% <100%> (+0.01%)` | :arrow_up: |
| [pandas/io/gbq.py](https://codecov.io/gh/pandas-dev/pandas/pull/26417/diff?src=pr&el=tree#diff-cGFuZGFzL2lvL2dicS5weQ==) | `78.94% <0%> (-10.53%)` | :arrow_down: |
| [pandas/core/frame.py](https://codecov.io/gh/pandas-dev/pandas/pull/26417/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvZnJhbWUucHk=) | `97.02% <0%> (-0.12%)` | :arrow_down: |
| [pandas/util/testing.py](https://codecov.io/gh/pandas-dev/pandas/pull/26417/diff?src=pr&el=tree#diff-cGFuZGFzL3V0aWwvdGVzdGluZy5weQ==) | `90.6% <0%> (-0.11%)` | :arrow_down: |
| [pandas/core/base.py](https://codecov.io/gh/pandas-dev/pandas/pull/26417/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvYmFzZS5weQ==) | `97.99% <0%> (-0.01%)` | :arrow_down: |
| [pandas/tseries/offsets.py](https://codecov.io/gh/pandas-dev/pandas/pull/26417/diff?src=pr&el=tree#diff-cGFuZGFzL3RzZXJpZXMvb2Zmc2V0cy5weQ==) | `96.69% <0%> (-0.01%)` | :arrow_down: |
| [pandas/core/indexes/datetimes.py](https://codecov.io/gh/pandas-dev/pandas/pull/26417/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvaW5kZXhlcy9kYXRldGltZXMucHk=) | `96.85% <0%> (ø)` | :arrow_up: |
| [pandas/core/reshape/reshape.py](https://codecov.io/gh/pandas-dev/pandas/pull/26417/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvcmVzaGFwZS9yZXNoYXBlLnB5) | `99.56% <0%> (ø)` | :arrow_up: |
| [pandas/io/pytables.py](https://codecov.io/gh/pandas-dev/pandas/pull/26417/diff?src=pr&el=tree#diff-cGFuZGFzL2lvL3B5dGFibGVzLnB5) | `90.22% <0%> (ø)` | :arrow_up: |
| [pandas/core/window.py](https://codecov.io/gh/pandas-dev/pandas/pull/26417/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvd2luZG93LnB5) | `96.41% <0%> (ø)` | :arrow_up: |
| ... and [5 more](https://codecov.io/gh/pandas-dev/pandas/pull/26417/diff?src=pr&el=tree-more) | |

------

[Continue to review full report at Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26417?src=pr&el=continue).
> **Legend** - [Click here to learn more](https://docs.codecov.io/docs/codecov-delta)
> `Δ = absolute <relative> (impact)`, `ø = not affected`, `? = missing data`
> Powered by [Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26417?src=pr&el=footer). Last update [1263e1a...997c0a5](https://codecov.io/gh/pandas-dev/pandas/pull/26417?src=pr&el=lastupdated). Read the [comment docs](https://docs.codecov.io/docs/pull-request-comments).
 The release note can go in the "Other" section. thanks @shantanu-gontia 