Implemented Reviewer Feedback :Followed Dev Docs and Added Test for from_records
### Changes Made:
- Followed the guidelines from the Pandas contribution documents to implement the requested changes.
- Added tests for from_records based on the current tests and test structure.

These changes align with the contributions guide as per the Pandas development documentation. Please review and let me know if further adjustments are needed.
Thanks for the PR, we would prefer for you to continue on your original PR https://github.com/pandas-dev/pandas/pull/61143 rather than opening a new one when addressing feedback, so closing this PR