**Describe the bug** Regression in the latest version **To Reproduce** ``` df = pd.DataFrame({"category": ["A", "A", "B", "B"], "value": [10, 20, 30, 40]}) result = df.groupby("category", observed=True).apply( lambda x: pd.Series({"mean_value": x["value"].mean()}), include_groups=False ) ``` Using `pandas` 2.2.3, `mypy` 1.15.0 and `pandas-stubs` 2.3.0.250703