The Blues' stunning semi-final comeback to beat Barcelona came at a huge cost, with captain John Terry sent off and Ramires, Branislav Ivanovic and Raul Meireles picking up yellow cards that mean they will also miss the May 19 clash with Bayern Munich.
Bayern also have three players banned for the showpiece at their own Allianz Arena and UEFA yesterday rejected pleas for clemency for all those punished for bookable offences.
European football's governing body have followed FIFA's lead at the 2010 World Cup by introducing a yellow-card amnesty after the quarter-final stage of this summer's European Championships.
Asked if that should be extended to the Champions League, Chelsea caretaker boss Di Matteo said: "That would be ideal. They might have to look at the laws for the future."
He added: "I do feel disappointed that all these players are going to miss the final.
"It would be good that both teams would have the whole squad available for the final. That would be the best measure.
"I think everybody involved in football would have liked to have seen both teams have all the players available to play this game."
Di Matteo welcomed UEFA's decision to allow Terry to lift the European Cup were Chelsea to win the final, amid fears suspended players would be excluded from the trophy presentation.
He said: "They used a bit of common sense. That's a good decision."
The Italian also had no problem with Bayern enjoying home advantage in the final.
Liverpool boss Kenny Dalglish yesterday hit out at the decision to stage the match at the stadium of one of the participating teams but Di Matteo said: "When you set the place or the stadium for the final, you don't know who's going to be there.
"It's impossible to know before. It's just a coincidence that it's Munich."
However, Di Matteo admitted that could make it harder for his side than if they had faced beaten semi-finalists Real Madrid.
He said: "Bayern are a historical team, they have a big tradition in European Cups, and will be playing in Munich on their home ground.
"So it'll be as difficult, if not more so, as Real."