What this could be?

[pals31]

Hello, I am growing tomatoes for the first time... These seedlings were hardened off outside soon after they germinated indoors. I am in zone 7a.
I wasn't aware about proper watering technique and may have been wetting the leaves while watering the transplants. I have been doing google search but not sure if this is early blight or some other fungal /bacterial disease - this is on the lower leaves but i also noticed some spots on sides of the leaves on other leaves as well including tiny holes in the leaves. I did use a baking soda and vegetable oil spray today and pinched off the infected leaves. Do you think it make sense to discard these transplants or can these be recovered with natural methods?

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[bower]

Your plants look fine - nice sturdy stems and the new growth is green.
You're doing the right thing by pinching off diseased leaves. Keep em clean and it won't spread to the new foliage.
No worry about a few holes, it is just a little damage from an insect or mechanical damage. Check for caterpillar and remove if you find one. Otherwise, if the leaf end starts looking worse, just pinch it off. It's okay to pinch part of a leaf, and leave the part that is still good looking. Ultimately a little leaf nibbling by you or 'others' will just serve to boost the plant defenses.
But the bottom line, any tomato with nice stems like yours has good roots and will be pumping out new leaves faster than you can keep up, as soon as you plant them.
I'm always careful not to splash my leaves but TBH your plants look none the worse for wear, and if they've been outdoors, they're getting rained on anyway I guess. It's very common for lower leaves to get splashback from the soil, and that will produce EB or Septoria or other funk. So most people will remove those lower leaves right up to the first fruit cluster at some point early in the season. No reason to keep them once the plant starts to shade them out.
One other reason for diseased lower leaves is if the plant is running low on nutrients. I think I counted seven leaves on the plant above, that means it's time to plant out. If you had to keep them in cups any longer, you will have to feed or you will lose leaves because the plant will withdraw nutrients from the oldest and most shaded leaf to feed the new ones.
Great job with the seedlings! Hope you have a fruitful first season.. you can't beat home grown tomatoes.

[Ginger2778]

I 100% agree with Bower. Great advice.

[brownrexx]

Look good to me too. Anything that lives outside will not have 100% perfect leaves. Some leaves will get spots, curls or other physical defects. Some of my seedling's lower leaves turned a sickly color from transplant shock. I just trimmed them off. I always use scissors or shears to snip branches because one year I tried to rip off a branch and tore the main stem.

I do not see any blight.

[AZGardener]

I agree with what the others have said. Your plants look fine and ready to plant out. Remove the lower affected leaves and you should be fine.
It looks more like sunburn (water droplets on leaves in sun can burn) and not disease.
Good luck with your first tomatoes, you're off to a good start.