BUG: Regression on DataFrame.from_records
- [x] I have checked that this issue has not already been reported.

- [x] I have confirmed this bug exists on the latest version of pandas.

- [ ] (optional) I have confirmed this bug exists on the master branch of pandas.

---

#### Code Sample, a copy-pastable example

```python
from numpy import empty, array
from pandas import DataFrame

structured_dtype = [('prop', int)]

# Does NOT work any more
result = empty((0, len(structured_dtype)))
structured_array = array(result, dtype=structured_dtype)
DataFrame.from_records(structured_array)
```

Triggers: `ValueError: If using all scalar values, you must pass an index`.

#### Problem description

This previously worked on Pandas version 1.2.5.

#### Expected Output

No exception.

#### Output of ``pd.show_versions()``

<details>

INSTALLED VERSIONS
------------------
commit           : f00ed8f47020034e752baf0250483053340971b0
python           : 3.8.10.final.0
python-bits      : 64
OS               : Linux
OS-release       : 5.4.0-77-generic
Version          : #86-Ubuntu SMP Thu Jun 17 02:35:03 UTC 2021
machine          : x86_64
processor        : x86_64
byteorder        : little
LC_ALL           : None
LANG             : en_US.UTF-8
LOCALE           : en_US.UTF-8
pandas           : 1.3.0
numpy            : 1.21.0
pytz             : 2021.1
dateutil         : 2.8.1
pip              : 20.0.2
setuptools       : 57.0.0
Cython           : None
pytest           : 6.2.4
hypothesis       : 6.14.0
sphinx           : 4.0.2
blosc            : None
feather          : None
xlsxwriter       : None
lxml.etree       : None
html5lib         : None
pymysql          : None
psycopg2         : None
jinja2           : 3.0.1
IPython          : None
pandas_datareader: None
bs4              : None
bottleneck       : None
fsspec           : None
fastparquet      : None
gcsfs            : None
matplotlib       : 3.4.2
numexpr          : 2.7.3
odfpy            : None
openpyxl         : None
pandas_gbq       : None
pyarrow          : None
pyxlsb           : None
s3fs             : None
scipy            : 1.7.0
sqlalchemy       : None
tables           : 3.6.1
tabulate         : None
xarray           : None
xlrd             : None
xlwt             : None
numba            : None

</details>
