Ronaldo, returning to Italy after pleading guilty to tax fraud, posted a photo on Twitter on a private jet.
"Not the day for this tweet. It really isn't," Lineker said on Twitter.
Twitter users defended the Juventus forward stating he may not have heard the news that Sala was missing.
French media outlet 20 Minutes reported Sala told friends of his fears of travelling aboard the small aircraft before taking off for Cardiff.
The Piper Malibu light aircraft lost contact on the return leg near the Casquets lighthouse off Alderney at 8.30pm. On Tuesday night Sala's family members and Cardiff City described being in states of shock.
Five aircraft and two lifeboats continued scoured more than 1,100sq miles of water and, last night, rescue service sources confirmed potential plane parts had been spotted in the water.
Guernsey Police confirmed "floating objects" had been seen, but were unable to verify they belonged to a wreckage. "During the course of the 15-hour search, which used multiple air and sea assets from the Channel Islands, UK and France, a number of floating objects have been seen in the water," police said. "We have been unable to confirm whether any of these are from the missing aircraft."
Reports in France claimed he had told Nicolas Pallois, a team-mate who drove him to the airport, that the trip "had been bumpy and he feared his safety for the journey back". However, Sala looked happy hours before take off, posting pictures with his former teammates. On one he poignantly wrote "the last goodbye".
The Cardiff City chief executive Ken Choo said everyone at the club was "very distressed" and "praying for positive news," while, speaking from Argentina, Sala's father Horacio said he was "desperate" for news. He broke down in tears as he described him as a "small town humble boy", adding: "I just can't believe it." Sala's mother, Mercedes Taffarel, said her son was "enjoying the best moment of his career so far."
Meanwhile, leading sports lawyers told The Telegraph the financial situation could become complex for Cardiff and Nantes in the weeks ahead. The deal was the most Cardiff had ever spent on a player. Richard Santy, a partner at Mills & Reeve, said "usually clubs would have insurance in place to cover this sort of situation", however Alex Haffner, a partner at Fladgate LLP, said "it's an unprecedented situation in terms of the timings."
Both lawyers agreed Cardiff may look to renegotiate with Nantes if they have agreed to pay the $29 million fee in instalments. Mr Haffner also suggested there may be complications if paperwork had yet to be cleared at Fifa. Cardiff will also be urgently checking their insurance arrangements, he added.
- With the Telegraph
