I recently was calling a procedure that contained a rasierror in the code. The raiserror was in a try catch block. Also a BEGIN TRAN was in the same try catch block after
As you mentioned, tSQLt runs every test in its own transaction. To keep track of what is going on is relies on that same transaction to be still open when the test finishes. SQL Server does not support nested transactions, so your procedure rolls back everything, including the status information the framework stored for the current test. At that point tSQLt can only assume that something really bad happened. It therefore marks the test as errored.
SQL Server itself discourages a rollback inside a procedure, by throwing an error if that procedure was called within an open transaction. For ways to deal with this situation and some additional info check out my blog post about how to rollback in procedures.