Create Mesh from Empties

import bpy

import bmesh

class OBJECT_OT_empties_to_points(bpy.types.Operator):

    bl_idname = "object.empties_to_points"

    bl_label = "Convert Empties to Points"

    bl_options = {'REGISTER', 'UNDO'}

    def execute(self, context):

        empties = [o for o in context.selected_objects if o.type == 'EMPTY']

        if not empties:

            self.report({'ERROR'}, "Select one or more empties.")

            return {'CANCELLED'}

        active = context.view_layer.objects.active

        name_source = active if active in empties else empties[0]

        object_name = f"{name_source.name} - Mesh"

        positions = [o.matrix_world.translation.copy() for o in empties]

        mesh = bpy.data.meshes.new(object_name)

        obj = bpy.data.objects.new(object_name, mesh)

        context.collection.objects.link(obj)

        bm = bmesh.new()

        for p in positions:

            bm.verts.new(p)

        bm.to_mesh(mesh)

        bm.free()

        obj["source_empty_names"] = [o.name for o in empties]

        self.report({'INFO'}, f"Created mesh object: {obj.name}")

        return {'FINISHED'}

# Register + run

bpy.utils.register_class(OBJECT_OT_empties_to_points)

bpy.ops.object.empties_to_points()