Nessus scans flag VMware Tools as out of compliance or not up to date if they do not match the latest available version known to Tenable's database, even if the VM's VMware Tools match the version currently provided by the underlying ESXi host.
To satisfy Nessus' scan, update the VMware Tools version on the ESXi host. Refer to KB Update the VMware Tools version in the ESXi host for various methods to do so.