Is there any Ubuntu 14.04 theme to make it look like Windows 10?

Windows 10 GTK Theme, here you go :

sudo add-apt-repository ppa:noobslab/themes
sudo apt-get update
sudo apt-get install windos-10-themes

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See Noobslab & Gnome Look for more information.

I would say, Numix is a good choice

sudo add-apt-repository ppa:numix/ppa
sudo apt-get update
sudo apt-get install numix-gtk-theme

Here are a couple of themes I found,unfortunately I could not find a windows 10 theme but

This one looks like win 8 desktop,flat windows, blue colour etc...

Based on OP comments this theme is not quite the same as a windows 10 one

This one is more windows seven than eight, but the description on the page implies that it install a whole pack of windows based themes and icons, so you might find something there.

You can also look at Gnome look, there are three or four win 8 themes in this search result.