My short answer is I don't understand either. There's a scene where Heller is talking to Corelli and puts the cufflink down on the table in a small plastic bag. It's not clear who eventually leaves with it. I initially assumed that she did, since he had initially given it to her and there was no particular reason for him to want it back or for her to need to get rid of it at that point. Later in the movie, we see Corelli pull a cufflink (not in a bag) out of his own dresser drawer. We've seen him playing racquetball at the Golden Bay Club (which has an anchor emblem on their sign). Is he a member and the cufflink had been purposely left at the scene to implicate him? This was what I was thinking while watching the movie, assuming that Heller had taken back the cufflink found at the scene and the cufflink that Corelli has later was the other in the set. This explanation would either require someone to have stolen one cufflink from him and under circumstances in which he was certain to notice the loss (exceptionally unlikely) or for him to have given the single cufflink to someone (pretty sure this isn't a thing, like giving someone your class ring). Seems more likely that Heller simply left the cufflink with him and he removed it from the bag. Down this route we arrive at your explanation that Corelli sees the cufflink as implicating the other person with a connection to the GB Club. They really didn't seem to be such good friends that he would cover for him throughout the movie, but throw Katrina under the proverbial bus at every opportunity.
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