Hedge funds bruised by wrong-way bets on AbbVie Inc.'s failed merger with Shire Plc are showing few signs the trauma was permanent. At least three firms that speculated on the doomed $52 billion drug industry takeover -- Paulson & Co., Taconic Capital Advisors LP and Pentwater Capital Management LP -- have reported stakes tied to Medtronic Inc.'s offer for Covidien Plc , according to filings with the Irish Takeover Panel.