Really? They're not banned specifically for the final. The final happens to be the game they're due their suspension in. If it was a quarter final they'd be banned for that. Chelsea and Bayern WILL be in the final. The individual players within those squads do not have a divine right to play in those finals irrespective of what they got up to to get there. Other players will come in. That's what a squad is for.
I also disagree that yellow cards in no way reflect the magnitude of the offence, most of the time or otherwise. Most yellow cards are dished out for incidents that deserve a yellow card. Whether it be going through the back of someone, cynically breaking up an imminent counter-attack, questioning the referee's parentage, simulation, time-wasting. All of the above in some way are helping your team towards the goal of reaching the final. If you end up suspended by doing it then so be it. Take your medicine.
Spot on.
On another note, if Chelsea win the final and finish 6th in the league, does that mean they qualify for CL next year at the expense of the 4th place club?