Fix/na_values_GH59303
- [x] closes #59303 
- [x] Test added and passed: test_na_values_dict_without_dtype() in test_na_values.py 
- [x] All code checks passed.
- [x] No new type annotations.
- [x] Added an entry in the latest `doc/source/whatsnew/v3.0.0.rst`

I think the two comments on the PR are now resolved, but I don't understand why some of the Unit Tests fail. I looked into the details of the fails, but they seem to be not related to this PR - If that is the case, please kindly suggest what I should do next, if there's anything needed from my end. Thank you! Thanks @sshu2017 