If they don't use 3.14 they won't have complete Intel broadwell support. Since those chips will come out and be the primary source of new 14.04 installs, they either need to release a point release with a new kernel around the product launch or get 3.14 in now.
Of course they could backport those patches to their kernel.
I think that would then be the first time that Ubuntu LTS is piggybacking on an LTS kernel. With 3.12 already 6 months old that seems unlikely to me given Ubuntu's usual attempts to support modern hardware.