Backport PR #52054 on branch 2.0.x (PERF: Improve performance with co…

…py=True and different dtype) (#52088)

Backport PR #52054: PERF: Improve performance with copy=True and different dtype

Co-authored-by: Patrick Hoefler <61934744+phofl@users.noreply.github.com>

pandas/core/internals/construction.py

@@ -22,6 +22,7 @@
     npt,
 )
 
+from pandas.core.dtypes.astype import astype_is_view
 from pandas.core.dtypes.cast import (
     construct_1d_arraylike_from_scalar,
     dict_compat,
@@ -291,7 +292,12 @@ def ndarray_to_mgr(
 
     elif isinstance(values, (np.ndarray, ExtensionArray, ABCSeries, Index)):
         # drop subclass info
-        values = np.array(values, copy=copy_on_sanitize)
+        _copy = (
+            copy_on_sanitize
+            if (dtype is None or astype_is_view(values.dtype, dtype))
+            else False
+        )
+        values = np.array(values, copy=_copy)
         values = _ensure_2d(values)
 
     else: