BUG: Fix skiplist init error with empty window
- [x] fixes MemoryError issue in #26005
- [x] tests added / passed
- [x] passes `git diff upstream/master -u -- "*.py" | flake8 --diff`
- [x] whatsnew entry

# [Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26940?src=pr&el=h1) Report
> Merging [#26940](https://codecov.io/gh/pandas-dev/pandas/pull/26940?src=pr&el=desc) into [master](https://codecov.io/gh/pandas-dev/pandas/commit/baeb1bf92b763861212d0dee951bd8ea658deadb?src=pr&el=desc) will **decrease** coverage by `50.74%`.
> The diff coverage is `n/a`.

[![Impacted file tree graph](https://codecov.io/gh/pandas-dev/pandas/pull/26940/graphs/tree.svg?width=650&token=eZ4WkYLtcO&height=150&src=pr)](https://codecov.io/gh/pandas-dev/pandas/pull/26940?src=pr&el=tree)

```diff
@@             Coverage Diff             @@
##           master   #26940       +/-   ##
===========================================
- Coverage   91.87%   41.12%   -50.75%     
===========================================
  Files         180      180               
  Lines       50746    50743        -3     
===========================================
- Hits        46624    20870    -25754     
- Misses       4122    29873    +25751
```

| Flag | Coverage Δ | |
|---|---|---|
| #multiple | `?` | |
| #single | `41.12% <ø> (-0.06%)` | :arrow_down: |

| [Impacted Files](https://codecov.io/gh/pandas-dev/pandas/pull/26940?src=pr&el=tree) | Coverage Δ | |
|---|---|---|
| [pandas/io/formats/latex.py](https://codecov.io/gh/pandas-dev/pandas/pull/26940/diff?src=pr&el=tree#diff-cGFuZGFzL2lvL2Zvcm1hdHMvbGF0ZXgucHk=) | `0% <0%> (-100%)` | :arrow_down: |
| [pandas/plotting/\_matplotlib/\_\_init\_\_.py](https://codecov.io/gh/pandas-dev/pandas/pull/26940/diff?src=pr&el=tree#diff-cGFuZGFzL3Bsb3R0aW5nL19tYXRwbG90bGliL19faW5pdF9fLnB5) | `0% <0%> (-100%)` | :arrow_down: |
| [pandas/io/gcs.py](https://codecov.io/gh/pandas-dev/pandas/pull/26940/diff?src=pr&el=tree#diff-cGFuZGFzL2lvL2djcy5weQ==) | `0% <0%> (-100%)` | :arrow_down: |
| [pandas/io/sas/sas\_constants.py](https://codecov.io/gh/pandas-dev/pandas/pull/26940/diff?src=pr&el=tree#diff-cGFuZGFzL2lvL3Nhcy9zYXNfY29uc3RhbnRzLnB5) | `0% <0%> (-100%)` | :arrow_down: |
| [pandas/core/groupby/categorical.py](https://codecov.io/gh/pandas-dev/pandas/pull/26940/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvZ3JvdXBieS9jYXRlZ29yaWNhbC5weQ==) | `0% <0%> (-100%)` | :arrow_down: |
| [pandas/tseries/plotting.py](https://codecov.io/gh/pandas-dev/pandas/pull/26940/diff?src=pr&el=tree#diff-cGFuZGFzL3RzZXJpZXMvcGxvdHRpbmcucHk=) | `0% <0%> (-100%)` | :arrow_down: |
| [pandas/io/s3.py](https://codecov.io/gh/pandas-dev/pandas/pull/26940/diff?src=pr&el=tree#diff-cGFuZGFzL2lvL3MzLnB5) | `0% <0%> (-100%)` | :arrow_down: |
| [pandas/io/formats/html.py](https://codecov.io/gh/pandas-dev/pandas/pull/26940/diff?src=pr&el=tree#diff-cGFuZGFzL2lvL2Zvcm1hdHMvaHRtbC5weQ==) | `0% <0%> (-99.37%)` | :arrow_down: |
| [pandas/io/sas/sas7bdat.py](https://codecov.io/gh/pandas-dev/pandas/pull/26940/diff?src=pr&el=tree#diff-cGFuZGFzL2lvL3Nhcy9zYXM3YmRhdC5weQ==) | `0% <0%> (-91.16%)` | :arrow_down: |
| [pandas/io/sas/sas\_xport.py](https://codecov.io/gh/pandas-dev/pandas/pull/26940/diff?src=pr&el=tree#diff-cGFuZGFzL2lvL3Nhcy9zYXNfeHBvcnQucHk=) | `0% <0%> (-90.1%)` | :arrow_down: |
| ... and [132 more](https://codecov.io/gh/pandas-dev/pandas/pull/26940/diff?src=pr&el=tree-more) | |

------

[Continue to review full report at Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26940?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/26940?src=pr&el=footer). Last update [baeb1bf...aa20ef4](https://codecov.io/gh/pandas-dev/pandas/pull/26940?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/26940?src=pr&el=h1) Report
> Merging [#26940](https://codecov.io/gh/pandas-dev/pandas/pull/26940?src=pr&el=desc) into [master](https://codecov.io/gh/pandas-dev/pandas/commit/cfd65e98e694b2ad40e97d06ffdd9096a3dea909?src=pr&el=desc) will **decrease** coverage by `<.01%`.
> The diff coverage is `n/a`.

[![Impacted file tree graph](https://codecov.io/gh/pandas-dev/pandas/pull/26940/graphs/tree.svg?width=650&token=eZ4WkYLtcO&height=150&src=pr)](https://codecov.io/gh/pandas-dev/pandas/pull/26940?src=pr&el=tree)

```diff
@@            Coverage Diff             @@
##           master   #26940      +/-   ##
==========================================
- Coverage   91.87%   91.86%   -0.01%     
==========================================
  Files         180      180              
  Lines       50746    50746              
==========================================
- Hits        46623    46619       -4     
- Misses       4123     4127       +4
```

| Flag | Coverage Δ | |
|---|---|---|
| #multiple | `90.46% <ø> (ø)` | :arrow_up: |
| #single | `41.1% <ø> (-0.09%)` | :arrow_down: |

| [Impacted Files](https://codecov.io/gh/pandas-dev/pandas/pull/26940?src=pr&el=tree) | Coverage Δ | |
|---|---|---|
| [pandas/io/gbq.py](https://codecov.io/gh/pandas-dev/pandas/pull/26940/diff?src=pr&el=tree#diff-cGFuZGFzL2lvL2dicS5weQ==) | `88.88% <0%> (-11.12%)` | :arrow_down: |
| [pandas/core/frame.py](https://codecov.io/gh/pandas-dev/pandas/pull/26940/diff?src=pr&el=tree#diff-cGFuZGFzL2NvcmUvZnJhbWUucHk=) | `96.89% <0%> (-0.12%)` | :arrow_down: |

------

[Continue to review full report at Codecov](https://codecov.io/gh/pandas-dev/pandas/pull/26940?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/26940?src=pr&el=footer). Last update [cfd65e9...8efc7e6](https://codecov.io/gh/pandas-dev/pandas/pull/26940?src=pr&el=lastupdated). Read the [comment docs](https://docs.codecov.io/docs/pull-request-comments).
 @ihsansecer : FYI, when you write "don't close #26005", GitHub doesn't recognize the negative in your statement and thinks you're trying to close the issue.

To confirm: this PR only partially addresses the issue, correct? @gfyoung didn't know that thanks. Yes it is correct. thanks @ihsansecer nice patch, let's see if need to rebase #26910 