BUG: Fix skiplist init error with empty window

[ihsansecer]

• fixes MemoryError issue in offset-based rolling window, multiple issues with closed='left' #26005
• tests added / passed
• passes git diff upstream/master -u -- "*.py" | flake8 --diff
• whatsnew entry

[codecov]

Codecov Report

Merging #26940 into master will decrease coverage by 50.74%.
The diff coverage is n/a.

@@             Coverage Diff             @@
##           master   #26940       +/-   ##
===========================================
- Coverage   91.87%   41.12%   -50.75%     
===========================================
  Files         180      180               
  Lines       50746    50743        -3     
===========================================
- Hits        46624    20870    -25754     
- Misses       4122    29873    +25751

Flag	Coverage Δ
#multiple	?
#single	41.12% <ø> (-0.06%)	⬇️

Impacted Files	Coverage Δ
pandas/io/formats/latex.py	0% <0%> (-100%)	⬇️
pandas/plotting/_matplotlib/__init__.py	0% <0%> (-100%)	⬇️
pandas/io/gcs.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/io/s3.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%)	⬇️
... and 132 more

---

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[codecov]

Codecov Report

Merging #26940 into master will decrease coverage by <.01%.
The diff coverage is n/a.

@@            Coverage Diff             @@
##           master   #26940      +/-   ##
==========================================
- Coverage   91.87%   91.86%   -0.01%     
==========================================
  Files         180      180              
  Lines       50746    50746              
==========================================
- Hits        46623    46619       -4     
- Misses       4123     4127       +4

Flag	Coverage Δ
#multiple	90.46% <ø> (ø)	⬆️
#single	41.1% <ø> (-0.09%)	⬇️

Impacted Files	Coverage Δ
pandas/io/gbq.py	88.88% <0%> (-11.12%)	⬇️
pandas/core/frame.py	96.89% <0%> (-0.12%)	⬇️

---

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Δ = absolute <relative> (impact), ø = not affected, ? = missing data
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[gfyoung]

@ihsansecer : FYI, when you write "don't close #26005", GitHub doesn't recognize the negative in your statement and thinks you're trying to close the issue.

To confirm: this PR only partially addresses the issue, correct?

[ihsansecer]

@gfyoung didn't know that thanks. Yes it is correct.

[jreback]

thanks @ihsansecer nice patch, let's see if need to rebase #26910