Can any film can be transformed to 4DX?

Yes. Any movie can be turned into a 4dx movie, but it must have some additions and treatments.

It's all described in the 4DX wiki:

A theater can be built or retrofitted with special equipment to support 4DX features including seats which move in three dimensions and vibrate; leg and back ticklers; wind, water, fog, bubbles, rain and snow in the air; and storm lighting and sound effects.

For a motion picture to make use of the 4DX features available in a theater, a 4DX "track" needs to be programmed on top of the existing video and audio tracks. In other words, a 4DX movie is a standard movie with the addition of a 4DX track that controls the 4DX features during playback. The programming of the track is done by CJ 4DPlex, the CJ CGV subsidiary who developed the technology, in some cases with the participation of the studio that originally produced the original movie. Programming a 4DX track into a movie typically takes less than a month.

Some movies with 4dx versions:

• Pirates of the Caribbean: On Stranger Tides
• Prometheus
• The Hobbit: The Desolation of Smaug
• And many others...

Now 3D is another story:

The standard for shooting live-action films in 3D involves using two cameras mounted so that their lenses are about as far apart from each other as the average pair of human eyes, recording two separate images for both the left eye and the right eye. In principle, two normal 2D cameras could be put side-to-side but this is problematic in many ways. The only real option is to invest in new stereoscopic cameras. Moreover, some cinematographic tricks that are simple with a 2D camera become impossible when filming in 3D. This means those otherwise cheap tricks need to be replaced by expensive CGI.

There is also a 2D-to-3D conversion wiki.

2D-to-3D conversion adds the binocular disparity depth cue to digital images perceived by the brain, thus, if done properly, greatly improving the immersive effect while viewing stereo video in comparison to 2D video. However, in order to be successful, the conversion should be done with sufficient accuracy and correctness: the quality of the original 2D images should not deteriorate, and the introduced disparity cue should not contradict to other cues used by the brain for depth perception. If done properly and thoroughly, the conversion produces stereo video of similar quality to "native" stereo video which is shot in stereo and accurately adjusted and aligned in post-production.