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• I have confirmed this bug exists on the latest version of pandas.

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Reproducible Example

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