I don't know if it changes at higher levels, but at level 28 using the focus item clickie returns 100% of the mana I spent to cast the pet when it's at full health, as far as I can tell. This is easier to test when at low mana because you can just wait until you have just enough to cast, then reclaim and you can cast again immediately. If you cast the spell (instead of focus clickie), you can't do this because the spell itself costs a small amount of mana that isn't recovered.
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