Removed to_panel references

[WillAyd]

Follow up to fix some CI issues caused by #26287

[codecov]

Codecov Report

Merging #26308 into master will decrease coverage by 51.31%.
The diff coverage is n/a.

@@             Coverage Diff             @@
##           master   #26308       +/-   ##
===========================================
- Coverage   92.04%   40.73%   -51.32%     
===========================================
  Files         175      175               
  Lines       52302    52302               
===========================================
- Hits        48141    21304    -26837     
- Misses       4161    30998    +26837

Flag	Coverage Δ
#multiple	?
#single	40.73% <ø> (-0.15%)	⬇️

Impacted Files	Coverage Δ
pandas/core/generic.py	37.86% <ø> (-55.72%)	⬇️
pandas/io/formats/latex.py	0% <0%> (-100%)	⬇️
pandas/io/sas/sas_constants.py	0% <0%> (-100%)	⬇️
pandas/core/groupby/categorical.py	0% <0%> (-100%)	⬇️
pandas/tseries/plotting.py	0% <0%> (-100%)	⬇️
pandas/tseries/converter.py	0% <0%> (-100%)	⬇️
pandas/io/formats/html.py	0% <0%> (-99.37%)	⬇️
pandas/io/sas/sas7bdat.py	0% <0%> (-91.16%)	⬇️
pandas/io/sas/sas_xport.py	0% <0%> (-90.1%)	⬇️
pandas/core/tools/numeric.py	10.44% <0%> (-89.56%)	⬇️
... and 131 more

---

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[codecov]

Codecov Report

Merging #26308 into master will decrease coverage by <.01%.
The diff coverage is n/a.

@@            Coverage Diff             @@
##           master   #26308      +/-   ##
==========================================
- Coverage   92.04%   92.03%   -0.01%     
==========================================
  Files         175      175              
  Lines       52302    52302              
==========================================
- Hits        48141    48138       -3     
- Misses       4161     4164       +3

Flag	Coverage Δ
#multiple	90.59% <ø> (ø)	⬆️
#single	40.75% <ø> (-0.13%)	⬇️

Impacted Files	Coverage Δ
pandas/core/reshape/concat.py	97.2% <ø> (ø)	⬆️
pandas/core/generic.py	93.57% <ø> (ø)	⬆️
pandas/io/gbq.py	78.94% <0%> (-10.53%)	⬇️
pandas/core/frame.py	97.01% <0%> (-0.12%)	⬇️
pandas/util/testing.py	90.7% <0%> (+0.1%)	⬆️

---

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Legend - Click here to learn more
Δ = absolute <relative> (impact), ø = not affected, ? = missing data
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