Backport to 2.3.x: REGR: from_records not initializing subclasses properly (#60726)

[ianhi]

Backports #60726 to the 2.3 series to alleviate some downstream issues in geopandas and xarray see #60726 (comment)

• [NA?] closes #xxxx (Replace xxxx with the GitHub issue number)
• Tests added and passed if fixing a bug or adding a new feature
• [i hope! ] All code checks passed.
• [NA] Added type annotations to new arguments/methods/functions.
• Added an entry in the latest doc/source/whatsnew/vX.X.X.rst file if fixing a bug or adding a new feature.

tested the new test locally:

(pandas-dev) ➜  pandas git:(backport-60726-to-2.3.x) ✗ python -m pytest pandas/tests/frame/test_subclass.py::test_constructor_with_metadata_from_records -v
/Users/ian/miniforge3/envs/pandas-dev/lib/python3.10/site-packages/pytest_cython/__init__.py:2: UserWarning: pkg_resources is deprecated as an API. See https://setuptools.pypa.io/en/latest/pkg_resources.html. The pkg_resources package is slated for removal as early as 2025-11-30. Refrain from using this package or pin to Setuptools<81.
  from pkg_resources import get_distribution
+ /Users/ian/miniforge3/envs/pandas-dev/bin/ninja
[1/1] Generating write_version_file with a custom command
========================================================= test session starts =========================================================
platform darwin -- Python 3.10.18, pytest-8.4.2, pluggy-1.6.0 -- /Users/ian/miniforge3/envs/pandas-dev/bin/python
cachedir: .pytest_cache
hypothesis profile 'ci' -> deadline=None, suppress_health_check=(HealthCheck.too_slow, HealthCheck.differing_executors)
PyQt5 5.15.11 -- Qt runtime 5.15.15 -- Qt compiled 5.15.15
rootdir: /Users/ian/Documents/dev/pandas
configfile: pyproject.toml
plugins: anyio-4.11.0, hypothesis-6.140.2, xdist-3.8.0, qt-4.5.0, cython-0.3.1, cov-7.0.0
collected 1 item

pandas/tests/frame/test_subclass.py::test_constructor_with_metadata_from_records PASSED

---------------------------------- generated xml file: /Users/ian/Documents/dev/pandas/test-data.xml ----------------------------------
======================================================== slowest 30 durations =========================================================

(3 durations < 0.005s hidden.  Use -vv to show these durations.)
========================================================== 1 passed in 0.03s ==========================================================

[ianhi]

The pre-commit.ci check seems to have been passing but eventually timed out. Not really sure what to do about that

[mroeschke]

Thanks @ianhi