Not necessarily. To me it doesn't make sense that he would refer to a son of the gods in one sentence then in the very next sentence call their God the most high God. At that time he was a pagan but he had knowledge of the one true God. As a matter of fact if you keep reading, especially in chapter 4, it seems his encounter with the son of God changed his life.
Daniel 3:26King James Version (KJV)
26 Then Nebuchadnezzar came near to the mouth of the burning fiery furnace, and spake, and said, Shadrach, Meshach, and Abednego, ye servants of the most high God, come forth, and come hither. Then Shadrach, Meshach, and Abednego, came forth of the midst of the fire.
Right,king Nebuchadnezzar acknowledged the God of Israel as the God of gods,and a Lord of kings,after Daniel interpreted his dream,that the king's own men could not,even though they were in to occult type things,and human religion.The king still believed in other gods,but claimed the God of Israel as the greatest of the gods.
After the fiery furnace incident it reaffirms even more to the king the greatness of the God of Israel,calling Him the most high God,and blessed be the God of the three men that were cast in to the fire,and that they changed the king's words,something that would be hard to do seeing his royalty position,for they forsook to bow down to the image that the king made,in favor of their God.
That is when the king made a decree,that every people,nation,and language,which speak any thing amiss against the God of Shadrach,Meshach,and Abednego,shall be cut in pieces,and their houses shall be made a dunghill:because there is no other God that can deliver after this sort.
Then the king had another dream about the king being arrogant and saying look at Babylon that I have built,when it is God who gives the kingdom to he wants,which the king said it,God humbled him,and then the king realized that it is the God of Israel,the God of gods,that gives the kingdom to who he wants,and the king stayed with that position all the way unto dearh.
His son knew what his father believed,but took the vessels out of the temple of the LORD,and drank out of them praising false gods,and the kingdom was stripped from them and given to the Medes and Persians.
Dan 7:4 The first was like a lion, and had eagle's wings: I beheld till the wings thereof were plucked, and it was lifted up from the earth, and made stand upon the feet as a man, and a man's heart was given to it.
This is Babylon that rode on eagle's wings for king Nebuchadnezzar proclaimed all through his kingdom acknowledge the God of Israel,they had a high revelation of the God of Israel,but his son blew it,and the eagle's wings were plucked,and they were then known as the kingdom of man,which they will never have physical dominion again,but is in the beast kingdom in spirit,for it represents the kingdom of man.
But the fourth person in the fiery furnace was not Jesus,for He was not made known until His birth from Mary,but would still be a manifestation of the invisible God to them,like when God appeared to Abraham in human form twice,it was not Jesus,but a temporary manifestation of God that went back to dust,but whether the king called him son of the gods,or Son of God,he still knew it had to be of the sort for he knew it could of not been a common man,for only three were cast in to the fire,and he knew it had to be the Son of God of the Hebrews God that delivered them.
But it was not Jesus but a temporary manifestation of God,but the king thought Son,for he knows God is greater than that image of a man he saw,but he also knew that image had to be supernatural,that can only come from God,so the king would naturally call him a son of God.
But it is not Jesus for there was no visible image of Jesus until the birth from Mary,and God the Father is the one who always showed a physical manifestation of Himself in the Old Testament.
1Ti 6:14 That thou keep this commandment without spot, unrebukeable, until the appearing of our Lord Jesus Christ:
1Ti 6:15 Which in his times he shall shew, who is the blessed and only Potentate, the King of kings, and Lord of lords;
1Ti 6:16 Who only hath immortality, dwelling in the light which no man can approach unto; whom no man hath seen, nor can see: to whom be honour and power everlasting. Amen.
This is Jesus without the visible image of Him,no person can see Him,for He is invisible,and the only visible image of Jesus that would appear on earth,is when He was a human on earth,and not before it.
The king would naturally say Son for he knew it was supernatural,and it is not a reference to Jesus,but another manifestation that same as when God appeared to Abraham twice in human form,to converse with him about having a child,and Sodom and Gomorrah,and as Melchizedek,king of Salem,and priest of the most High God,but they were temporary,and went back to dust,the same as the fiery furnace,it was temporary and went back to dust,or whatever image it was,but it was not a showing up of Jesus.