I have read a few papers where the O 1s energy loss was used determine the band gap of the material. However, will the measured band gap be electrical or optical band gap of the material?
You see, photoemission spectroscopy leads to excitations from valence states to the continuum, so it will be the optical gap that is measured normally. Usually, measuring the band gap with XPS involves using another technique for the conduction states (e.g. IPES).
However, I know that there are tricks to measure the LUMO using purely XPS results along with some particular assumptions on the system, but I don't know much about these things sadly.
Generally, we get the optical band gap from photoemission spectroscopy. one can use UPS measurements to find the work function and valance band onset so that logically you can get the valance band position. so in my knowledge, it will be an optical band gap.