TST: Add extra test for pandas.to_numeric() for issue #32394
- [x] closes #32394
- [x] tests added / passed
- [x] passes `black pandas`
- [x] passes `git diff upstream/master -u -- "*.py" | flake8 --diff`
- [x] whatsnew entry (covered by PR #32541)

@jreback  @roberthdevries if you can add the OP test as well here. thanks. OP test added thanks @roberthdevries 