if the user want to see only 10 records per view in the entire CRM
You can set this in the Personal options by setting the Records Per Page:
Though records per page can set minimum 25 and maximum 250.
if some one wants to restrict to 10 records per page??
Then run the below SQL against the Organization you desired to do so.
update UserSettings set PagingLimit=10 where SystemUserId='User GUID'