The club said their details had been taken by Hampshire police after footage emerged apparently showing two fans making aeroplane gestures.
AAIB discovered one body in the wreckage and used special remotely operated vehicles recover Sala's body from the wreck.
The player's body was first spotted by British rescuers using a remotely operated underwater vehicle on Sunday close to where the plane vanished from radar on 21 January.
Sala's body was formally identified after it was recovered from the wrecked plane but the pilot is still missing and his family have launched a fundraising appeal to find his body.
The Argentinian footballer signed for Cardiff City in the January transfer window.
Bugatti celebrates 110 years with special Chiron Sport…
The matt Steel Blue paintwork at the rear of the vehicle , produced in a complex process, has a sheen like hot-rolled steel. Other areas like the Bugatti line and the "C structure" surrounding the passenger compartment are also painted Steel Blue.
"They'll all be reflecting on what's happened and your family is more important than football isn't it?"
Neil Warnock has abandoned plans for Cardiff to take a mid-season break so that he and his players can reflect on the Emiliano Sala tragedy in privacy with their families.
The occasion, however, was marred by a distasteful gesture made by two Southampton fans during the game.
"The club will be taking an extremely firm stance against anyone involved and intends to ban those supporters identified", the statement added.
"We wanted to do it for Emiliano and I'm really proud the lads have done him justice".
Fans transformed the grounds around the stadium on Friday into a sea of bouquets and yellow-and-blue team scarves and jerseys in tribute to their fallen star.