There are many reasons to make your virtual tours ADA compliant, including potential lawsuits and large settlements. You can see at ADA.org actual lawsuits that have been brought forth against unsuspecting businesses. Another reason to make tours compliant is simply because it's the right thing to do. You will be opening up your content to 20% more people by investing in the conversion.

@Dansmigrod hosts this entire series exploring ADA compliancy with virtual tours: https://youtu.be/zqfWh7ifOZo