BUG: Convert tuple to list before `_list_to_arrays` when construct DataFrame.
In `_list_to_arrays`, `to_object_array_tuples` or `to_object_array` is called, both require the argument to be a `list` (list of tuples or list of list).

- [x] closes #25691
- [x] tests added / passed
- [x] passes `git diff upstream/master -u -- "*.py" | flake8 --diff`
- [x] whatsnew entry
