Hmmmm actually after a little bit more digging...I found a video clip (from Computer Chronicles- Atari ST and Commodore Amiga special) where Rick Geiger who says "what we see here is Workbench, which is the graphical user interface of the Amiga). Also on KS 1.0 and WB 1.0 a CLI window is open labelled AmigaDOS.
So if the General Manager of Commodore Amiga puts it like that then perhaps Kickstart is the OS. If you think about it having a Workbench disk for an Amiga 1000 or 3000 is useless without a kickstart disk....you couldn't even run the most low level game....but at the same time you can't load Workbench either. So maybe Kickstart is the DR/PC/MS-DOS half and Workbench is the Windows/GEM/Top-View side in comparison to PC compatibles. By that definition then kickstart must be the OS.
I don't think Kickstart is the BIOS as per PC computers as on an Amiga 1000 it does plenty of boot up checks (coloured screen on failure to boot etc or hand with KS disk requester image is shown on success) which is what your BIOS does...so clearly Kickstart isn't a BIOS as such. Also it was the same for the original Atari 520ST with TOS (The/Tramiel Operating System) loaded from disk...and GEM sits on top of TOS just like Workbench is loaded after Kickstart.
I think this is a fair assumption as within the KS ROM/Disk is a lot of code execution related stuff, OK at the lowest level, but enough for a game to run. Workbench extends it for sure but essentially on boot up of Kickstart your Amiga is just waiting to be told what to do (run a game, load a WB GUI environment for serious work etc etc)