Step 1: Find the oxidation state and d-electron count of nickel in each complex.
In [NiCl4]2-: each Cl carries -1 and the overall charge is -2, so Ni is +2. Ni (Z = 28) is [Ar]3d84s2; removing the two 4s electrons gives Ni2+ = 3d8, which has 2 unpaired electrons.
In Ni(CO)4: CO is neutral and the complex is neutral, so Ni is 0, i.e. 3d84s2.
Step 2: Compare the ligand field strengths.
Cl- is a weak field ligand and cannot pair the d electrons, so the 3d8 set keeps its 2 unpaired electrons. Ni2+ uses sp3 hybridisation (one 4s + three 4p orbitals) giving a tetrahedral shape, and the 2 unpaired electrons make it paramagnetic.
CO is a strong field ligand; it forces the 4s2 electrons of Ni(0) to pair and shift into 3d, giving 3d104s0. The empty 4s and 4p orbitals form sp3 hybrids, again tetrahedral, but now every electron is paired, so it is diamagnetic.
Step 3: Conclusion. Both are sp3 tetrahedral, yet the weak Cl- leaves 2 unpaired electrons (paramagnetic) while the strong CO pairs all electrons (diamagnetic).