Can anyone port Elementary OS Luna to Ubuntu 13.10 or Ubuntu 14.04"
No, Elementary OS will never be ported to Ubuntu. Elementary OS is an OS in itself where someone took Ubuntu 12.04 and changed the code base and then published it as on OS named Elementary.
Your question probably should be: can someone create a new version of Elementary OS based of of Ubuntu 13.04 or 13.10. On elementaryos.org (link is dead now so removed) there was a topic about this with this as an answer (no idea how official this is):
Will we see an intermediate release based on 13.10?
Since for the time being devs have to develop Isis of off 13.10 while waiting for 14.04 to mature, and since 14.04 won’t be finalized until mid-April 2014, will we see a surprise intermediate release of elementary based off of 13.10? elementary OS 0.2.5…?
The devs are using Ubuntu 12.04 as that base, sometime after 14.04 LTS is released “Isis” will be released with 14.04 as the new base
It is based off Ubuntu 12.04 LTS. So far all elementary versions are based of the Ubuntu LTS versions.
So this system will be going from LTS to LTS and not have releases in between.