Gulp is great for building banners!
I primarily use it for LiveReload, and sometimes for bundling lots of different ad versions. But I've worked at several agencies that use it for running all sorts of other tasks (sprite-sheeting, css preprocessing, image compression, building/compiling, testing). I've also seen some places use grunt and webpack for those tasks.
Personally, I like to use minimal CSS in banners. GSAP does an excellent job smoothing over browser inconsistencies, so there's no real need to use SCSS. And if you're animating a CSS property, you might as well set the start/end values in JS.
For sprite-sheets, gulp is a good option. However, I usually use this handy tool because the settings let you adjust padding + layout (important for image sequence vs just compiling separate images): https://draeton.github.io/stitches/
And for image compression, if you're squeezing every last drop of optimization out of your assets, then you have to dial that in for each image. This is my favorite tool for that: https://compress-or-die.com/
Hope those are useful insights/links for anyone building ads!