Hi Kumar,
No, SDK samples are normally not compatible with the previous vSphere Client release as we are updating them to demonstrate new features that don't exist in previous version.
So 7.0U1 sample works on vSphere 7.0U1+ client.
That said, you can use the multi-manifest feature to build a remote plugin with 7.0U1 SDK that is validated correctly on previous releases.
Cheers,
Vladi