would like to see more of the plant. it's a mobile nute. Possibly low K ... would want to see how it progresses and any other symptoms to rule out other possibilities. seems way too early for Mg issues - those take 30-35 days to be visible AFTER the initial deficiency starts inside the plant. Is this plany a month or more old? Can rule it out if too young.
the spots do look like pests suckling the leaves, but also can be early fugliness of first few sets of leaves. if that doesn't spread, not likely pests. if it's all over, inspect for pests. I think this is part of the other damage seen as opposed to pests. is their any 'honeydew' or glistening around the dots? not all will leave it behind, but that is a sign of pests (saliva or similar)
the first 2-3 sets of serated leaves often have spots/blemishes that aren't related to pests or nutes. the more serious damage is something else.