To Bai Chen, he would likely consider it a loss, given that he was orphaned by the ploy. For his father, it would depend. Who held greater weight in his heart—his child or his master? If it was his child, then perhaps some part of him regretted his actions, even as he faced death. If it was his master and the Gold Earth Bank as a whole, then he might have looked upon his sacrifices with pride, believing his actions and eventual sacrifice served a greater purpose.
As for his master, the same question applies. Did he care more for his disciple or the Gold Earth Bank?
But emotions are rarely so linear. Both his master and Bai Chen's father may have experienced a mixture of regret and satisfaction—a perfect blend of bittersweet sentiments.