You want your intent to be as direct as possible. You are leaving, plain and simple. There's no need to mention where you're going. You can discuss that with your boss (though you're not obligated to do so) and your colleagues if you want, but there's little purpose for including that in your resignation letter. That's especially true if you're moving over to a competitor__you don't want to create ill will in this letter or cause any drama.
Prepare for It. Like the situation above, you should go into the conversation knowing how you'll respond if your boss asks you to extend your notice. If you've landed another job offer and have already set a start date, this may not be possible__so practice sticking to your guns: "Because I have a new opportunity lined up, my last day here is firm.