New answer, powershell
TCP
Get-Process -Id (Get-NetTCPConnection -LocalPort YourPortNumberHere).OwningProcess
UDP
Get-Process -Id (Get-NetUDPEndpoint -LocalPort YourPortNumberHere).OwningProcess
Old answer, cmd
C:\> netstat -a -b
(Add -n to stop it trying to resolve hostnames, which will make it a lot faster.)
Note Dane's recommendation for TCPView. It looks very useful!
-a Displays all connections and listening ports.
-b Displays the executable involved in creating each connection or listening port. In some cases well-known executables host multiple independent components, and in these cases the sequence of components involved in creating the connection or listening port is displayed. In this case the executable name is in [] at the bottom, on top is the component it called, and so forth until TCP/IP was reached. Note that this option can be time-consuming and will fail unless you have sufficient permissions.
-n Displays addresses and port numbers in numerical form.
-o Displays the owning process ID associated with each connection.
On macOS Big Sur and later, use this command:
sudo lsof -i -P | grep LISTEN
or to just see just IPv4:
sudo lsof -nP -i4TCP:$PORT | grep LISTEN
On older versions, use one of the following forms:
sudo lsof -nP -iTCP:$PORT | grep LISTEN
sudo lsof -nP -i:$PORT | grep LISTEN
Substitute $PORT with the port number or a comma-separated list of port numbers.
Prepend sudo (followed by a space) if you need information on ports below #1024.
The -n flag is for displaying IP addresses instead of host names. This makes the command execute much faster, because DNS lookups to get the host names can be slow (several seconds or a minute for many hosts).
The -P flag is for displaying raw port numbers instead of resolved names like http, ftp or more esoteric service names like dpserve, socalia.
See the comments for more options.
For completeness, because frequently used together:
To kill the PID:
sudo kill -9 <PID>
# kill -9 60401
Best Answer
If you're asking if you can use UDP as a Layer 2, then the answer is yes, sort of. There are various protocols that allow you to create a tunnel to another network using a UDP transport, such as L2TP and even IPsec (with NAT traversal). You could also do it at the application layer.
If you're asking if TCP can be implemented in UDP, the answer is no. First, TCP packets and UDP packets have an incompatible format. Second, TCP and UDP have different protocol numbers (seen in the IP header) which means that TCP traffic destined for a UDP port would not be passed to the correct upper-layer protocol.