starting new paragraph with \marginpar that is correctly aligned

Add \leavevmode so the paragraph will be started anyhow.

\documentclass[a4paper,11pt]{scrartcl}
\usepackage[utf8]{inputenc}

\newcommand{\introduce}[1]{%
  \leavevmode % if at the start of a paragraph 
  \marginpar{#1}% the note
  \emph{#1}% the text
}

\begin{document}

Bacon ipsum dolour sit amet porchetta beef turkey, bacon turducken 
boudin hamburger venison ball tip. Brisket pork loin bresaola short 
loin ground round leberkas pastrami tongue jerky cow turducken beef 
ribs. Pork ribeye landjaeger prosciutto pig venison tenderloin. 
Swine beef ribs kielbasa, porchetta tenderloin salami venison pork 
belly tail.

\introduce{More Bacon} ipsum dolour sit amet porchetta beef turkey, 
bacon turducken boudin hamburger venison ball tip. Brisket pork loin 
bresaola short loin ground round leberkas pastrami tongue jerky cow 
turducken beef ribs. Pork ribeye landjaeger prosciutto pig venison 
tenderloin. Swine beef ribs kielbasa, porchetta tenderloin salami 
venison pork belly tail.

Ipsum dolour sit amet porchetta beef turkey, bacon turducken boudin 
hamburger \introduce{even more Bacon} venison ball tip. Brisket pork 
loin bresaola short loin ground round leberkas pastrami tongue jerky 
cow turducken beef ribs. Pork ribeye landjaeger prosciutto pig venison 
tenderloin. Swine beef ribs kielbasa, porchetta tenderloin salami 
venison pork belly tail.

\end{document}

enter image description here


\documentclass[a4paper,11pt]{scrartcl}
\usepackage[utf8]{inputenc}

\newcommand{\introduce}[1]{\mbox{}\marginpar{#1}\emph{#1}}

\begin{document}

Bacon ipsum dolour sit amet porchetta beef turkey, bacon turducken boudin hamburger venison ball tip. Brisket pork loin bresaola short loin ground round leberkas pastrami tongue jerky cow turducken beef ribs. Pork ribeye landjaeger prosciutto pig venison tenderloin. Swine beef ribs kielbasa, porchetta tenderloin salami venison pork belly tail.

\introduce{More Bacon} ipsum dolour sit amet porchetta beef turkey, bacon turducken boudin hamburger venison ball tip. Brisket pork loin bresaola short loin ground round leberkas pastrami tongue jerky cow turducken beef ribs. Pork ribeye landjaeger prosciutto pig venison tenderloin. Swine beef ribs kielbasa, porchetta tenderloin salami venison pork belly tail.

Ipsum dolour sit amet porchetta beef turkey, bacon turducken boudin hamburger \introduce{even more Bacon} venison ball tip. Brisket pork loin bresaola short loin ground round leberkas pastrami tongue jerky cow turducken beef ribs. Pork ribeye landjaeger prosciutto pig venison tenderloin. Swine beef ribs kielbasa, porchetta tenderloin salami venison pork belly tail.

\end{document}

enter image description here