David Ibbotson was flying the private plane, a Piper Malibu N264DB, when it lost control with air traffic control over the channel, north of Guernsey, on Monday 21 January.
The two clubs, Cardiff City and Nantes are preparing to fight a legal suit over Sala's £15m transfer fee.
However, after the game video on social media appeared to show two men in the home section of St Mary's Stadium seemingly making aeroplane gestures in the direction of the away supporters.
The Geo Ocean III, which was involved in finding the wreckage, took the body back to the nearest port of Portland in Dorset, where the body was formally identified.
The pilot David Ibbotson also died and his body has yet to be found.
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Saturday's game saw a minute's silence in tribute to Sala, while afterwards Neil Warnock dedicated his team's injury-time victory to the striker, saying: "We wanted to do it for Emiliano and I'm really proud the lads have done him justice".
His club has since released a statement on the incident, confirming that two of their fans have since been detained and taken by police.
'The Club will continue to work with Hampshire Police to identify any individuals deemed to have made indecent gestures towards Cardiff supporters.
Nantes said: "Emiliano will forever be part of the legends that have written the great story of FC Nantes".
Sol Bamba scored a goal as Cardiff City stunned Southampton 2-1 in a dramatic Premier League fixture on Saturday.
Argentine footballing idols Diego Maradona and Gabriel Batistuta also paid tribute to 28-year-old Sala.