The game was scrapped just hours before kick-off when Cellino urged fans to attend the Is Arenas match, despite the local authorities ruling it be played behind closed doors due to failed security checks.
The match was awarded to Roma, 3-0, and Cellino's appeal was rejected by FIGC yesterday.
"The truth is that Roma did not want to play the game and because of this they are unsporting," blasted Cellino.
"I am bitter, not so much at losing 3-0, but at Roma's attitude. The club had until this situation been a friend to us, as we shared joy, fun and even joking insults. Now I don't even know who owns Roma and they wanted to win at all costs, even with subterfuge.
"It was like simulating to win a penalty or scoring a goal with your hand and not admitting it. Cagliari are a serious club that can boast a strong sense of sporting fairness and above all has a President who stands up for his side and does not hide behind investment funds.
"A large part of my sporting soul died today. This sentence has nothing to do with sport. It is like a horror movie. I will have to rethink my involvement with the club after 21 years in which I have given everything."