BUG: crosstab fails with lists/tuples
### 

- [X] I have checked that this issue has not already been reported.

- [X] I have confirmed this bug exists on the [latest version](https://pandas.pydata.org/docs/whatsnew/index.html) of pandas.

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


### Reproducible Example

```python
df = pd.DataFrame({'a': [1, 1, 2], 'b': [3, 4, 5]})
print(pd.crosstab(df["a"].to_list(), df["b"].to_list()))
```


### Issue Description

The example raises a ValueError, whereas using `to_numpy` instead of `to_list` successfully produces the correct output. This is due to the use of `maybe_make_list` treating lists/tuples differently than other list-likes, and is related to #44056.

### Expected Behavior

```
col_0  3  4  5
row_0         
1      1  1  0
2      0  0  1
```

### Installed Versions

<details>

Replace this line with the output of pd.show_versions()

</details>
