I've come across a few CB750's w/ divots on the inside of the caps. Unless its making a helluva racket, its possible it happened from the previous owner when the tappet adjuster got loose and backed-out. That happened to me when I missed a shift and the tach went all the way around. Simply re-adjusted the lash and all fixed.
! I think I'm my own PO. I had that problem (backed off tappet on a missed shift) 2 seasons ago. Had to pull up the valve cover to get the nut. Good thing it didn't fall down.
SO: it's possible that these divots were caused at the time and not noticed until now.
There's a distinct valve tick on the bike, and I figured I had found the problem when I saw these marks under the #1 intake valve cover. Guess not.
Suggested course of action: put "clean" tappet cover over possible offending tappet and run bike, then remove to see if the cover has become dinged up.
Assuming no dinging, I suppose I could get the stethoscope out and see which one of those bastards is making that annoying tickitytickticktickticktickticktick....