In addition to the lack of the Navy Special Warfare Insignia and Navy and Marine Corps Parachutist Badge being missing from Sam's uniform, the ribbons displayed on his uniform are many more than displayed during his hearing in the prequel, "The Fall of Sam Axe." Sam retired from service during this prequel, and therefore could not have earned additional decorations in the intervening time period.
At the funeral, Sam is in his full Navy uniform; noticeably missing is his US Navy SEAL Trident.
At Michael's funeral, Retired Navy Commander Sam Axe is the only service member firing the three volley salute. Military regulations require a minimum of three personnel to fire the three volley salute, (except for the U.S. Air Force after 2013, when the USAF reduced this minimum to two personnel). Also, officers do not fire gun salutes.