ERR: User-facing AssertionError in DataFrame Constructor
- [x] closes #26429
- [x] tests added / passed
- [x] passes `git diff upstream/master -u -- "*.py" | flake8 --diff`
- [ ] whatsnew entry

# [Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26440?src=pr&el=h1) Report
> Merging [#26440](https://codecov.io/gh/pandas-dev/pandas/pull/26440?src=pr&el=desc) into [master](https://codecov.io/gh/pandas-dev/pandas/commit/446d306f66bbc65a652a58fba35e62946ad1ffc3?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/26440/graphs/tree.svg?width=650&token=eZ4WkYLtcO&height=150&src=pr)](https://codecov.io/gh/pandas-dev/pandas/pull/26440?src=pr&el=tree)

```diff
@@            Coverage Diff             @@
##           master   #26440      +/-   ##
==========================================
- Coverage   91.73%   91.72%   -0.01%     
==========================================
  Files         174      174              
  Lines       50739    50743       +4     
==========================================
+ Hits        46545    46546       +1     
- Misses       4194     4197       +3
```

| Flag | Coverage Δ | |
|---|---|---|
| #multiple | `90.23% <100%> (ø)` | :arrow_up: |
| #single | `41.7% <60%> (-0.07%)` | :arrow_down: |

| [Impacted Files](https://codecov.io/gh/pandas-dev/pandas/pull/26440?src=pr&el=tree) | Coverage Δ | |
|---|---|---|
| [pandas/core/internals/construction.py](https://codecov.io/gh/pandas-dev/pandas/pull/26440/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvaW50ZXJuYWxzL2NvbnN0cnVjdGlvbi5weQ==) | `95.92% <100%> (+0.04%)` | :arrow_up: |
| [pandas/io/gbq.py](https://codecov.io/gh/pandas-dev/pandas/pull/26440/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/26440/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/26440/diff?src=pr&el=tree#diff-cGFuZGFzL3V0aWwvdGVzdGluZy5weQ==) | `90.7% <0%> (+0.1%)` | :arrow_up: |

------

[Continue to review full report at Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26440?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/26440?src=pr&el=footer). Last update [446d306...3478322](https://codecov.io/gh/pandas-dev/pandas/pull/26440?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/26440?src=pr&el=h1) Report
> Merging [#26440](https://codecov.io/gh/pandas-dev/pandas/pull/26440?src=pr&el=desc) into [master](https://codecov.io/gh/pandas-dev/pandas/commit/446d306f66bbc65a652a58fba35e62946ad1ffc3?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/26440/graphs/tree.svg?width=650&token=eZ4WkYLtcO&height=150&src=pr)](https://codecov.io/gh/pandas-dev/pandas/pull/26440?src=pr&el=tree)

```diff
@@            Coverage Diff             @@
##           master   #26440      +/-   ##
==========================================
- Coverage   91.73%   91.72%   -0.01%     
==========================================
  Files         174      174              
  Lines       50739    50743       +4     
==========================================
+ Hits        46545    46546       +1     
- Misses       4194     4197       +3
```

| Flag | Coverage Δ | |
|---|---|---|
| #multiple | `90.23% <100%> (ø)` | :arrow_up: |
| #single | `41.7% <60%> (-0.07%)` | :arrow_down: |

| [Impacted Files](https://codecov.io/gh/pandas-dev/pandas/pull/26440?src=pr&el=tree) | Coverage Δ | |
|---|---|---|
| [pandas/core/internals/construction.py](https://codecov.io/gh/pandas-dev/pandas/pull/26440/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvaW50ZXJuYWxzL2NvbnN0cnVjdGlvbi5weQ==) | `95.92% <100%> (+0.04%)` | :arrow_up: |
| [pandas/io/gbq.py](https://codecov.io/gh/pandas-dev/pandas/pull/26440/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/26440/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/26440/diff?src=pr&el=tree#diff-cGFuZGFzL3V0aWwvdGVzdGluZy5weQ==) | `90.7% <0%> (+0.1%)` | :arrow_up: |

------

[Continue to review full report at Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26440?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/26440?src=pr&el=footer). Last update [446d306...3478322](https://codecov.io/gh/pandas-dev/pandas/pull/26440?src=pr&el=lastupdated). Read the [comment docs](https://docs.codecov.io/docs/pull-request-comments).
 thanks @simonjayhawkins nice usage of raise from