BUG: date_range(freq='Y') is missing a date

[epizut]

Pandas version checks

• I have checked that this issue has not already been reported.

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

• I have confirmed this bug exists on the main branch of pandas.

Reproducible Example

import pandas as pd
pd.date_range(start=pd.to_datetime('2021-12-31 00:00:01'), end=pd.to_datetime('2023-11-01 00:00:00'), freq='Y')

>> DatetimeIndex(['2021-12-31 00:00:01'], dtype='datetime64[ns]', freq='A-DEC')

### Issue Description

This Year-End (freq='Y') date range is skipping one date (missing '2022-12-31 00:00:01').
When using start='2021-12-31' the behavior is nominal, the bug only appears when using a non-round datetime.

### Expected Behavior

`DatetimeIndex(['2021-12-31 00:00:01', '2022-12-31 00:00:01'], dtype='datetime64[ns]', freq='A-DEC')`

### Installed Versions

<details>
INSTALLED VERSIONS
------------------
commit              : 2a953cf80b77e4348bf50ed724f8abc0d814d9dd
python              : 3.9.12.final.0
python-bits         : 64
OS                  : Windows
OS-release          : 10
Version             : 10.0.19045
machine             : AMD64
processor           : Intel64 Family 6 Model 106 Stepping 6, GenuineIntel
byteorder           : little
LC_ALL              : None
LANG                : None
LOCALE              : English_United States.1252

pandas              : 2.1.3
numpy               : 1.26.2
pytz                : 2023.3.post1
dateutil            : 2.8.2
setuptools          : 68.0.0
pip                 : 23.2.1
Cython              : None
pytest              : None
hypothesis          : None
sphinx              : None
blosc               : None
feather             : None
xlsxwriter          : None
lxml.etree          : None
html5lib            : None
pymysql             : None
psycopg2            : None
jinja2              : 3.1.2
IPython             : 8.17.2
pandas_datareader   : None
bs4                 : 4.12.2
bottleneck          : None
dataframe-api-compat: None
fastparquet         : None
fsspec              : None
gcsfs               : None
matplotlib          : None
numba               : None
numexpr             : None
odfpy               : None
openpyxl            : None
pandas_gbq          : None
pyarrow             : None
pyreadstat          : None
pyxlsb              : None
s3fs                : None
scipy               : None
sqlalchemy          : None
tables              : None
tabulate            : None
xarray              : None
xlrd                : None
zstandard           : None
tzdata              : 2023.3
qtpy                : None
pyqt5               : None
</details>

[jrmylow]

Saving this write-up for now, hoping to revisit with a fix soon

The issue arises from _generate_range in pandas/core/arrays/datetimes.py. The summary of the cause is:

• The start timestamp is maintained as expected
• The end timestamp is adjusted to Timestamp('2022-12-31 00:00:00')
• The start timestamp is yielded, creating the first value 2021-12-31 00:00:01
• When start is incremented by offset (which is A-DEC or Y-DEC depending on version) it moves to 2022-12-31 00:00:01
• As this exceeds end it is not yielded

For specific code locations:
The following check preserves the start of Timestamp('2021-12-31 00:00:01')

pandas/pandas/core/arrays/datetimes.py

Line 2756 in a869a73

if start and not offset.is_on_offset(start):

However the following is False and so the end is changed to Timestamp('2022-12-31 00:00:00')

pandas/pandas/core/arrays/datetimes.py

Line 2761 in a869a73

elif end and not offset.is_on_offset(end):

[jrmylow]

A potential fix: only ensure the start internal variable is set to align with the offset period.

[jrmylow]

take

[tqa236]

Hello, should this issue be closed by #56831 already?