Can you re-file a patent for an idea that has a status of "Abandoned -- Failure to Respond to an Office Action"?
Can you do this even if you didn't originally file the patent?
No -- Patents are to encourage and reward inventors of new things. I presume you are not the original inventor of the technology in question. Now that it has been published, anyone who came up with it now would not be coming up with something new.
The owner of an abandoned patent application in the US can petition to have it revived on the basis that the non-response causing the abandonment was unintential. If it is not revived then you or anyone else could make, sell, and import the invention.
You can't file a patent that you think are abandoned or expired. But if you really want to patent an invention similar what's already patented. Probably, you could file an improvement patent application. You can add something new to the existing patent, new technology or new use perhaps.
You wouldn't have to buy the company. Just buy the abandoned application. As the assignee, you will be able to revive the abandoned application. That is, if the application can be revived. Since an abandoned patent application is almost valueless to the original owner, you should be able to acquire it very inexpensively.